https://www.taxtmi.com/caselaws?id=710 Small Scale Industry exemption under Notification No. 1/93-C.E. was unavailable where the goods carried the monogram and label of another concern and were sold as "Marketed by" that concern. The exemption excluded specified goods bearing the brand name of another person, and the Court treated the markings as more than a mere house mark. On that basis, the statutory bar applied and the denial of SSI benefit was upheld. en-us Fri, 15 Oct 2004 00:00:00 +0530 Sun, 13 Apr 2008 17:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=710 Small Scale Industry exemption under Notification No. 1/93-C.E. was unavailable where the goods carried the monogram and label of another concern and were sold as "Marketed by" that concern. The exemption excluded specified goods bearing the brand name of another person, and the Court treated the markings as more than a mere house mark. On that basis, the statutory bar applied and the denial of SSI benefit was upheld. Case-Laws Central Excise Fri, 15 Oct 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=710