https://www.taxtmi.com/caselaws?id=122438 Affixation of a buyer's brand name on control panels supplied directly to that buyer did not attract Paragraph 7 of Notification No. 175/86, because the exclusion applies only where the goods bear another person's brand or trade name in a manner indicating a trade connection. Where the goods are manufactured for and delivered to the very person whose brand appears on them, and not for sale under that brand in the market, mere use of the buyer's brand name is insufficient to deny exemption. The Larger Bench construction was followed, and the brand-name exclusion was held inapplicable. en-us Mon, 11 Mar 2002 00:00:00 +0530 Mon, 13 Aug 2012 16:41:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=122438 Affixation of a buyer's brand name on control panels supplied directly to that buyer did not attract Paragraph 7 of Notification No. 175/86, because the exclusion applies only where the goods bear another person's brand or trade name in a manner indicating a trade connection. Where the goods are manufactured for and delivered to the very person whose brand appears on them, and not for sale under that brand in the market, mere use of the buyer's brand name is insufficient to deny exemption. The Larger Bench construction was followed, and the brand-name exclusion was held inapplicable. Case-Laws Central Excise Mon, 11 Mar 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=122438