https://www.taxtmi.com/caselaws?id=153685 Small scale exemption under Notification Nos. 1/93-C.E. and 8/99-C.E. is denied only when the goods bear another person's brand name or trade name, meaning a mark used to indicate a trade connection with that person's goods. Mere use of a logo or name by another unit is not enough. The decisive requirement is proof that the mark had acquired the character of that other person's brand name or trade name, usually through goodwill or trade association. On the material noted, no such proof was shown, and the Board circular supported the view that use of a brand name not owned by any particular person does not by itself forfeit exemption. The SSI denial and consequent duty demand were therefore unsustainable. en-us Tue, 12 Jan 2010 00:00:00 +0530 Thu, 25 May 2017 09:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153685 Small scale exemption under Notification Nos. 1/93-C.E. and 8/99-C.E. is denied only when the goods bear another person's brand name or trade name, meaning a mark used to indicate a trade connection with that person's goods. Mere use of a logo or name by another unit is not enough. The decisive requirement is proof that the mark had acquired the character of that other person's brand name or trade name, usually through goodwill or trade association. On the material noted, no such proof was shown, and the Board circular supported the view that use of a brand name not owned by any particular person does not by itself forfeit exemption. The SSI denial and consequent duty demand were therefore unsustainable. Case-Laws Central Excise Tue, 12 Jan 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153685