https://www.taxtmi.com/caselaws?id=174407 The Tribunal allowed the appeal filed by M/s. Kohinoor Elastic (P) Ltd., granting them the benefit of exemption under Notification No. 1/93-C.E. for goods bearing the brand name of their customers and supplied exclusively to them without being traded in the market. The Tribunal relied on the precedent set by the Larger Bench decision in Prakash Industries, clarifying that affixing brand names on goods supplied solely to customers does not constitute using the brand name in the course of trade, thus entitling the company to the exemption. en-us Wed, 05 Sep 2001 00:00:00 +0530 Thu, 08 Oct 2015 10:07:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=174407 The Tribunal allowed the appeal filed by M/s. Kohinoor Elastic (P) Ltd., granting them the benefit of exemption under Notification No. 1/93-C.E. for goods bearing the brand name of their customers and supplied exclusively to them without being traded in the market. The Tribunal relied on the precedent set by the Larger Bench decision in Prakash Industries, clarifying that affixing brand names on goods supplied solely to customers does not constitute using the brand name in the course of trade, thus entitling the company to the exemption. Case-Laws Central Excise Wed, 05 Sep 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=174407