https://www.taxtmi.com/caselaws?id=252273 The court emphasized the importance of the market leader's name being symbolically impressed on the drug's cover and wrapper, impacting consumer perception and brand association. It highlighted compliance with the Small Scale Industries (SSI) exemption Notification, stating that affixing another person's brand name on goods would disqualify from tax exemptions. The use of a different brand name led to the denial of SSI exemption, stressing adherence to Notification conditions for tax benefits in the public interest. The judgment underscored the significance of brand association in determining marketability and the need for claimants to align with the Notification's spirit for tax exemptions. en-us Fri, 31 Jan 2014 00:00:00 +0530 Thu, 16 Oct 2014 11:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=252273 The court emphasized the importance of the market leader's name being symbolically impressed on the drug's cover and wrapper, impacting consumer perception and brand association. It highlighted compliance with the Small Scale Industries (SSI) exemption Notification, stating that affixing another person's brand name on goods would disqualify from tax exemptions. The use of a different brand name led to the denial of SSI exemption, stressing adherence to Notification conditions for tax benefits in the public interest. The judgment underscored the significance of brand association in determining marketability and the need for claimants to align with the Notification's spirit for tax exemptions. Case-Laws Central Excise Fri, 31 Jan 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=252273