https://www.taxtmi.com/caselaws?id=172750 Small scale exemption is unavailable where product labels carry another person's brand name or even a part of it that indicates a trade connection; on that basis, goods marked with the abbreviation "ARR" were treated as branded and the exemption was denied for the first period, with duty and interest confirmed but penalty set aside because the dispute was debatable. By contrast, a label reading "Mfrs. ARR Enterprises" was treated as a manufacturer's name, not a brand name, where the name was only disclosed as required and no brand indication appeared. The exemption was therefore available for the subsequent period. en-us Thu, 19 Aug 2010 00:00:00 +0530 Fri, 28 Aug 2015 14:08:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=172750 Small scale exemption is unavailable where product labels carry another person's brand name or even a part of it that indicates a trade connection; on that basis, goods marked with the abbreviation "ARR" were treated as branded and the exemption was denied for the first period, with duty and interest confirmed but penalty set aside because the dispute was debatable. By contrast, a label reading "Mfrs. ARR Enterprises" was treated as a manufacturer's name, not a brand name, where the name was only disclosed as required and no brand indication appeared. The exemption was therefore available for the subsequent period. Case-Laws Central Excise Thu, 19 Aug 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=172750