https://www.taxtmi.com/caselaws?id=107679 Small scale exemption under Notification No. 175/86-C.E. is barred only where another person's brand name is used on goods that are the same as those manufactured by that person. On the facts found by the Commissioner, the assessee's goods were different from the brand owner's goods, and no material showed that this finding was or erroneous. The bar against use of another's brand name therefore did not apply, and the assessee was entitled to the exemption. en-us Tue, 31 Dec 2002 00:00:00 +0530 Sat, 24 Mar 2012 12:46:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107679 Small scale exemption under Notification No. 175/86-C.E. is barred only where another person's brand name is used on goods that are the same as those manufactured by that person. On the facts found by the Commissioner, the assessee's goods were different from the brand owner's goods, and no material showed that this finding was or erroneous. The bar against use of another's brand name therefore did not apply, and the assessee was entitled to the exemption. Case-Laws Central Excise Tue, 31 Dec 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107679