https://www.taxtmi.com/caselaws?id=114861 Small scale exemption under Notification No. 16/97-C.E. was unavailable where the goods bore a monogram or other mark indicating a trade connection with another person. The notification treated brand name broadly to include a name, symbol, monogram, label or similar identifier used in the course of trade, and even partial use of another's brand or trade name was sufficient if it conveyed such connection. Because the manufactured goods carried the monogram of another concern, the use attracted the prohibition in the notification and disentitled the claimant to the exemption. en-us Thu, 06 Jan 2005 00:00:00 +0530 Mon, 21 May 2012 17:05:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114861 Small scale exemption under Notification No. 16/97-C.E. was unavailable where the goods bore a monogram or other mark indicating a trade connection with another person. The notification treated brand name broadly to include a name, symbol, monogram, label or similar identifier used in the course of trade, and even partial use of another's brand or trade name was sufficient if it conveyed such connection. Because the manufactured goods carried the monogram of another concern, the use attracted the prohibition in the notification and disentitled the claimant to the exemption. Case-Laws Central Excise Thu, 06 Jan 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114861