https://www.taxtmi.com/caselaws?id=331677 Small-scale exemption could not be denied unless the goods bore a brand name or trade name of another person used to indicate a trade connection. The soap wrapper showed only the manufacturer's own name and address, while the word "Swadeshi" appeared as a standalone descriptive expression of indigenous origin and not as a mark linking the goods to the marketing company. The claim that "Swadeshi" was another person's brand name was unsupported by evidence, so the required nexus with another person's trade name was absent and the exemption remained available. en-us Wed, 24 Aug 2016 00:00:00 +0530 Wed, 31 Jan 2018 14:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=331677 Small-scale exemption could not be denied unless the goods bore a brand name or trade name of another person used to indicate a trade connection. The soap wrapper showed only the manufacturer's own name and address, while the word "Swadeshi" appeared as a standalone descriptive expression of indigenous origin and not as a mark linking the goods to the marketing company. The claim that "Swadeshi" was another person's brand name was unsupported by evidence, so the required nexus with another person's trade name was absent and the exemption remained available. Case-Laws Central Excise Wed, 24 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=331677