https://www.taxtmi.com/caselaws?id=340992 Small-scale exemption under the brand-name exclusion applies only when the specified goods themselves bear another person's brand or trade name; references on invoices, catalogues or other documents, and part or serial numbers used for manufacturing or assembly, do not satisfy that condition. The exclusion clause must be read strictly and cannot be expanded by implication. Where a licence grants exclusive territorial rights to use the trademark, the assessee is treated as using the mark in its own right, so it is not barred as using another person's brand name. On that reasoning, the exemption denial, demand and penalties were unsustainable. en-us Mon, 29 Aug 2016 00:00:00 +0530 Wed, 29 Mar 2017 18:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=340992 Small-scale exemption under the brand-name exclusion applies only when the specified goods themselves bear another person's brand or trade name; references on invoices, catalogues or other documents, and part or serial numbers used for manufacturing or assembly, do not satisfy that condition. The exclusion clause must be read strictly and cannot be expanded by implication. Where a licence grants exclusive territorial rights to use the trademark, the assessee is treated as using the mark in its own right, so it is not barred as using another person's brand name. On that reasoning, the exemption denial, demand and penalties were unsustainable. Case-Laws Central Excise Mon, 29 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=340992