https://www.taxtmi.com/caselaws?id=109862 Dispute over exemption based on brand-name usage turned on a prima facie assessment of whether the goods satisfied the notification condition. The Revenue argued that the buyer's mark did not appear in the relevant trade sense, while the record suggested that a sale to another manufacturer could still be a transaction in the course of trade. Physical examination showed the brand mark on the fan guard, not on the blade itself, and selling the blade and guard together did not by itself prove compliance. Complete waiver of pre-deposit was refused, but a substantial conditional deposit was directed, after which the appeal would be remanded for decision on merits. en-us Thu, 22 May 2003 00:00:00 +0530 Thu, 12 Apr 2012 13:52:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=109862 Dispute over exemption based on brand-name usage turned on a prima facie assessment of whether the goods satisfied the notification condition. The Revenue argued that the buyer's mark did not appear in the relevant trade sense, while the record suggested that a sale to another manufacturer could still be a transaction in the course of trade. Physical examination showed the brand mark on the fan guard, not on the blade itself, and selling the blade and guard together did not by itself prove compliance. Complete waiver of pre-deposit was refused, but a substantial conditional deposit was directed, after which the appeal would be remanded for decision on merits. Case-Laws Central Excise Thu, 22 May 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=109862