https://www.taxtmi.com/caselaws?id=109819 Small scale industry exemption under Notification No. 1/93-C.E. is not denied merely because an assessee uses an international or foreign-sounding brand name. The relevant test is whether the mark indicates a connection in the course of trade with another person and whether ownership of the brand name is identified and established. Applying the Board's clarification and circular, disqualification requires proof that the brand belongs to someone else and that the statutory connection criterion is satisfied. On the stated facts, the Revenue did not establish ownership of the alleged brand names or the basis for exclusion from the exemption. en-us Wed, 19 Mar 2003 00:00:00 +0530 Thu, 12 Apr 2012 11:16:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=109819 Small scale industry exemption under Notification No. 1/93-C.E. is not denied merely because an assessee uses an international or foreign-sounding brand name. The relevant test is whether the mark indicates a connection in the course of trade with another person and whether ownership of the brand name is identified and established. Applying the Board's clarification and circular, disqualification requires proof that the brand belongs to someone else and that the statutory connection criterion is satisfied. On the stated facts, the Revenue did not establish ownership of the alleged brand names or the basis for exclusion from the exemption. Case-Laws Central Excise Wed, 19 Mar 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=109819