https://www.taxtmi.com/caselaws?id=340583 For small scale exemption under Notification No. 8/2003-CE, formal registration of a brand assignment was not treated as a condition precedent where the assignment and use of the brand were otherwise established; non-registration alone did not defeat exemption. The marks TURBOTEK, SUPER, MAGIC and EMRALD were also not shown on the record to belong to any identifiable third person, and some were used on goods for dealer identification rather than as another person's brand. On that basis, the exemption claims were sustained and the Revenue's challenge failed. en-us Fri, 10 Feb 2017 00:00:00 +0530 Thu, 23 Mar 2017 19:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=340583 For small scale exemption under Notification No. 8/2003-CE, formal registration of a brand assignment was not treated as a condition precedent where the assignment and use of the brand were otherwise established; non-registration alone did not defeat exemption. The marks TURBOTEK, SUPER, MAGIC and EMRALD were also not shown on the record to belong to any identifiable third person, and some were used on goods for dealer identification rather than as another person's brand. On that basis, the exemption claims were sustained and the Revenue's challenge failed. Case-Laws Central Excise Fri, 10 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=340583