https://www.taxtmi.com/caselaws?id=357206 The mark 'BC' on the medicines was treated as a house mark rather than a brand name because it served only to indicate the manufacturer and did not identify the goods as bought or sold under that mark. On that basis, the conditions for denying small scale industry exemption were not met, and the assessee remained entitled to exemption under Notification No. 175/86. en-us Mon, 29 Jan 2018 00:00:00 +0530 Mon, 18 Feb 2019 11:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=357206 The mark 'BC' on the medicines was treated as a house mark rather than a brand name because it served only to indicate the manufacturer and did not identify the goods as bought or sold under that mark. On that basis, the conditions for denying small scale industry exemption were not met, and the assessee remained entitled to exemption under Notification No. 175/86. Case-Laws Central Excise Mon, 29 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=357206