https://www.taxtmi.com/caselaws?id=114031 Marking goods with the word "online" did not amount to use of another person's brand name or trade name for denying exemption under Notification No. 1/93-C.E. The term was treated as a technical word, not a trade mark or brand associated with the assessee's goods in the market, and the mere fact that "Online" was also the name of a company did not establish the required connection between the word used on the goods and the goods manufactured. The exemption was therefore available, consistent with the cited precedent on brand name usage in the exemption context. en-us Thu, 12 Aug 2004 00:00:00 +0530 Wed, 09 May 2012 18:48:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114031 Marking goods with the word "online" did not amount to use of another person's brand name or trade name for denying exemption under Notification No. 1/93-C.E. The term was treated as a technical word, not a trade mark or brand associated with the assessee's goods in the market, and the mere fact that "Online" was also the name of a company did not establish the required connection between the word used on the goods and the goods manufactured. The exemption was therefore available, consistent with the cited precedent on brand name usage in the exemption context. Case-Laws Central Excise Thu, 12 Aug 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114031