https://www.taxtmi.com/caselaws?id=107237 Affixing only the company name or supplier's name on labels, without any distinct brand name identifying the goods, does not by itself amount to use of a brand name for denying Small Scale Industry exemption under Notification No. 175/86-C.E. The Tribunal applied the settled distinction between a house mark and a product mark, and held that a company name alone is not a brand name. As the names were placed on the labels and not even on the goods, the exemption could not be refused on that basis. The denial of SSI exemption was therefore unsustainable, and the assessee remained entitled to the notification benefit. en-us Thu, 07 Nov 2002 00:00:00 +0530 Mon, 19 Mar 2012 17:49:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107237 Affixing only the company name or supplier's name on labels, without any distinct brand name identifying the goods, does not by itself amount to use of a brand name for denying Small Scale Industry exemption under Notification No. 175/86-C.E. The Tribunal applied the settled distinction between a house mark and a product mark, and held that a company name alone is not a brand name. As the names were placed on the labels and not even on the goods, the exemption could not be refused on that basis. The denial of SSI exemption was therefore unsustainable, and the assessee remained entitled to the notification benefit. Case-Laws Central Excise Thu, 07 Nov 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107237