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    <title>2018 (1) TMI 1392 - CESTAT, HYDERABAD</title>
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    <description>Exemption under Notification No. 8/2003-CE was denied where manufacturers of pumps and parts affixed the principal manufacturer&#039;s brand name. The Tribunal noted that the same assessees had already been decided against for an earlier period, and it declined to depart from that view. The earlier ruling had followed the Supreme Court principle that use of another&#039;s brand name affects eligibility for small-scale exemption. The exemption claim was therefore rejected and the impugned orders were upheld.</description>
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      <title>2018 (1) TMI 1392 - CESTAT, HYDERABAD</title>
      <link>https://www.taxtmi.com/caselaws?id=276229</link>
      <description>Exemption under Notification No. 8/2003-CE was denied where manufacturers of pumps and parts affixed the principal manufacturer&#039;s brand name. The Tribunal noted that the same assessees had already been decided against for an earlier period, and it declined to depart from that view. The earlier ruling had followed the Supreme Court principle that use of another&#039;s brand name affects eligibility for small-scale exemption. The exemption claim was therefore rejected and the impugned orders were upheld.</description>
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      <pubDate>Tue, 30 Jan 2018 00:00:00 +0530</pubDate>
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