https://www.taxtmi.com/caselaws?id=107134 Exemption under Notification No. 8/98-C.E. could not be denied merely because the word "Zenith" appeared on the outer covering of computer monitors. The record showed that the manufacturers had used old and defective casings sourced from the market in assembling refurbished monitors, and the invoices described the goods accordingly. On these facts, the inscription was treated as identification only, not as a brand name affixed by the manufacturers themselves. Since the brand name was not affixed by the appellants, the goods were not manufactured under another person's brand name, and the notification benefit was preserved. en-us Thu, 19 Dec 2002 00:00:00 +0530 Sat, 17 Mar 2012 18:14:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107134 Exemption under Notification No. 8/98-C.E. could not be denied merely because the word "Zenith" appeared on the outer covering of computer monitors. The record showed that the manufacturers had used old and defective casings sourced from the market in assembling refurbished monitors, and the invoices described the goods accordingly. On these facts, the inscription was treated as identification only, not as a brand name affixed by the manufacturers themselves. Since the brand name was not affixed by the appellants, the goods were not manufactured under another person's brand name, and the notification benefit was preserved. Case-Laws Central Excise Thu, 19 Dec 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107134