https://www.taxtmi.com/caselaws?id=198848 Small Scale Industry exemption was unavailable for gas stoves sold under the marks "Mitsubishi" and "Suzuki" because the assessee could not prove ownership of those brand names, so the duty demand on those clearances was sustained. The exemption was available for stoves cleared under the assessee's own brands "Advanta" and "Advanta Green" along with the BPCL and HPCL logos, as they were marketed through those outlets in line with the applicable exemption principle, and proportionate penalty relief followed the duty finding. The discussion applies the ownership-of-brand test and distinguishes third-party brand goods from co-branded outlet sales. en-us Tue, 24 Jan 2017 00:00:00 +0530 Sat, 10 Feb 2018 07:28:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=198848 Small Scale Industry exemption was unavailable for gas stoves sold under the marks "Mitsubishi" and "Suzuki" because the assessee could not prove ownership of those brand names, so the duty demand on those clearances was sustained. The exemption was available for stoves cleared under the assessee's own brands "Advanta" and "Advanta Green" along with the BPCL and HPCL logos, as they were marketed through those outlets in line with the applicable exemption principle, and proportionate penalty relief followed the duty finding. The discussion applies the ownership-of-brand test and distinguishes third-party brand goods from co-branded outlet sales. Case-Laws Central Excise Tue, 24 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=198848