https://www.taxtmi.com/caselaws?id=128214 Amortised cost of dies and moulds used in manufacture was includible in the assessable value of castings, and the duty demand on that issue was sustained. On the brand name issue, use of the mark "Anil" did not disentitle the assessee from small scale exemption because the mark was shown to be a family brand governed by a memorandum of understanding permitting use by all three family members. Exemption cannot be denied unless the Revenue proves that the brand name belonged to another person not entitled to use it, so the demand and penalty on that count were set aside. en-us Tue, 04 Aug 2009 00:00:00 +0530 Tue, 27 Jun 2017 18:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128214 Amortised cost of dies and moulds used in manufacture was includible in the assessable value of castings, and the duty demand on that issue was sustained. On the brand name issue, use of the mark "Anil" did not disentitle the assessee from small scale exemption because the mark was shown to be a family brand governed by a memorandum of understanding permitting use by all three family members. Exemption cannot be denied unless the Revenue proves that the brand name belonged to another person not entitled to use it, so the demand and penalty on that count were set aside. Case-Laws Central Excise Tue, 04 Aug 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128214