https://www.taxtmi.com/caselaws?id=289538 The exemption under the small scale industry notification could not be denied merely because the assessee's goods bore the composite mark "TATA ACE". The decisive question was whether that mark was shown to be the brand name or trade name of another person within the meaning of the notification. On the facts, the record did not establish that "TATA ACE" belonged to some other person, and the mark was treated as indicating suitability for a particular vehicle rather than ownership by another trader. The small scale exemption was therefore available, and the revenue's challenge failed. en-us Thu, 10 Oct 2002 00:00:00 +0530 Wed, 05 Aug 2020 17:26:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=289538 The exemption under the small scale industry notification could not be denied merely because the assessee's goods bore the composite mark "TATA ACE". The decisive question was whether that mark was shown to be the brand name or trade name of another person within the meaning of the notification. On the facts, the record did not establish that "TATA ACE" belonged to some other person, and the mark was treated as indicating suitability for a particular vehicle rather than ownership by another trader. The small scale exemption was therefore available, and the revenue's challenge failed. Case-Laws Central Excise Thu, 10 Oct 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=289538