https://www.taxtmi.com/caselaws?id=2935 Exemption under Notification No. 175/86-CE is denied only when the goods bear another person's brand name or trade name that ly indicates a trade connection with that person. The Court found that the hexagonal design printed on the corrugated boxes was not shown to belong to the marketing company: it disowned any proprietary right, there was no agreement or commercial document treating it as its mark, and the appellant's own brand names were separately displayed. The design was therefore treated as a mere artistic feature, not an identifying mark of another person, and the small scale exemption remained available. en-us Fri, 04 Jan 2008 00:00:00 +0530 Mon, 06 Oct 2014 17:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=2935 Exemption under Notification No. 175/86-CE is denied only when the goods bear another person's brand name or trade name that ly indicates a trade connection with that person. The Court found that the hexagonal design printed on the corrugated boxes was not shown to belong to the marketing company: it disowned any proprietary right, there was no agreement or commercial document treating it as its mark, and the appellant's own brand names were separately displayed. The design was therefore treated as a mere artistic feature, not an identifying mark of another person, and the small scale exemption remained available. Case-Laws Central Excise Fri, 04 Jan 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=2935