https://www.taxtmi.com/caselaws?id=203421 Use of a company name on retail packing and a reference to free scissors did not amount to use of another's brand name on gas lighters for denial of small scale exemption. The gas lighters were sold under the brand ACE, which was prominently displayed and accepted by the Revenue. The reference to GLARE kids scissors related only to free goods supplied with the product and did not make the lighters goods bearing two brand names. Glare Cutlery Pvt. Limited on the packing was treated as a manufacturer identification, not brand use for the gas lighters. Read as a whole, the packing did not show GLARE as the brand name of the primary product, so exemption remained available. en-us Thu, 16 Dec 2010 00:00:00 +0530 Fri, 24 Jun 2011 12:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=203421 Use of a company name on retail packing and a reference to free scissors did not amount to use of another's brand name on gas lighters for denial of small scale exemption. The gas lighters were sold under the brand ACE, which was prominently displayed and accepted by the Revenue. The reference to GLARE kids scissors related only to free goods supplied with the product and did not make the lighters goods bearing two brand names. Glare Cutlery Pvt. Limited on the packing was treated as a manufacturer identification, not brand use for the gas lighters. Read as a whole, the packing did not show GLARE as the brand name of the primary product, so exemption remained available. Case-Laws Central Excise Thu, 16 Dec 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=203421