https://www.taxtmi.com/caselaws?id=109117 Classification of goods was to be examined by the jurisdictional Assistant Commissioner, as that authority had the proper initial purview over the issue. Small-scale exemption under Notification No. 175/86 could be denied only if the goods themselves bore the brand name or trade name of another person; use of a name on invoices or an agreement permitting brand use was not enough. A specific factual finding on actual affixing of the brand name or trade mark on the goods was necessary before the exclusion applied. The matter therefore required fresh verification on both classification and exemption eligibility by the competent jurisdictional authority. en-us Tue, 30 Mar 1999 00:00:00 +0530 Thu, 05 Apr 2012 18:48:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=109117 Classification of goods was to be examined by the jurisdictional Assistant Commissioner, as that authority had the proper initial purview over the issue. Small-scale exemption under Notification No. 175/86 could be denied only if the goods themselves bore the brand name or trade name of another person; use of a name on invoices or an agreement permitting brand use was not enough. A specific factual finding on actual affixing of the brand name or trade mark on the goods was necessary before the exclusion applied. The matter therefore required fresh verification on both classification and exemption eligibility by the competent jurisdictional authority. Case-Laws Central Excise Tue, 30 Mar 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=109117