https://www.taxtmi.com/circulars?id=6216 Use of trade or brand names not owned by any particular person does not disqualify a unit from the small scale exemption under Notification No. 1/93 C.E.; the Law Ministry confirmed that freely used marks do not defeat eligibility, the third proviso addressing such marks has been deleted as redundant, and field formations should treat manufacturers using non owned marks as eligible. The amending notification also removed the DGTD exclusion consequent to abolition of DGTD. en-us Thu, 01 Sep 1994 00:00:00 +0530 Tue, 30 Jun 2009 16:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=6216 Use of trade or brand names not owned by any particular person does not disqualify a unit from the small scale exemption under Notification No. 1/93 C.E.; the Law Ministry confirmed that freely used marks do not defeat eligibility, the third proviso addressing such marks has been deleted as redundant, and field formations should treat manufacturers using non owned marks as eligible. The amending notification also removed the DGTD exclusion consequent to abolition of DGTD. Circulars Central Excise Thu, 01 Sep 1994 00:00:00 +0530 https://www.taxtmi.com/circulars?id=6216