https://www.taxtmi.com/caselaws?id=168144 The exemption bar under Notification No. 1/93 applied only when the assessee used the same trade mark or brand name as another trader for the specified goods. Because the assessee's brand indicia were only similar or deceptively similar, not the same, and the goods were different in common parlance, the disqualification did not operate. The clarification that the same trade mark may exist for different classes of goods supported this construction. The assessee was therefore entitled to the exemption. en-us Thu, 26 Feb 1998 00:00:00 +0530 Thu, 22 Jan 2015 15:43:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=168144 The exemption bar under Notification No. 1/93 applied only when the assessee used the same trade mark or brand name as another trader for the specified goods. Because the assessee's brand indicia were only similar or deceptively similar, not the same, and the goods were different in common parlance, the disqualification did not operate. The clarification that the same trade mark may exist for different classes of goods supported this construction. The assessee was therefore entitled to the exemption. Case-Laws Central Excise Thu, 26 Feb 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=168144