https://www.taxtmi.com/caselaws?id=381282 Product labels and markings on medicaments, including the registered trade mark and the marketing entity's name, were treated as statutory material approved by the drug authority. In the absence of contrary evidence, those approved markings were sufficient to show that the brand name belonged to another concern and not to the appellant. As the Small Scale Industry exemption was available only where the goods bore the assessee's own eligible brand name, the appellant could not claim the benefit. The document states that the denial of SSI exemption was upheld and the Revenue's view sustained. en-us Mon, 04 Mar 2019 00:00:00 +0530 Sat, 08 Jun 2019 07:26:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=381282 Product labels and markings on medicaments, including the registered trade mark and the marketing entity's name, were treated as statutory material approved by the drug authority. In the absence of contrary evidence, those approved markings were sufficient to show that the brand name belonged to another concern and not to the appellant. As the Small Scale Industry exemption was available only where the goods bore the assessee's own eligible brand name, the appellant could not claim the benefit. The document states that the denial of SSI exemption was upheld and the Revenue's view sustained. Case-Laws Central Excise Mon, 04 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=381282