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    <title>2007 (8) TMI 287 - CESTAT AHMEDABAD</title>
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    <description>Pasting identifying slips bearing the principal manufacturer&#039;s name on old and used cartons carrying textured yarn was not treated as use of another person&#039;s brand name for denying small scale exemption under Notification No. 1/93. The yarn was manufactured on job work basis, the slips were used only to identify consignments and prevent mixing, and the goods were not marketed by the appellants as branded goods; they were cleared to the brand owner for further dyeing and packing. Use of a mark on the carton, without use on the goods themselves, did not disqualify the exemption.</description>
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    <pubDate>Wed, 08 Aug 2007 00:00:00 +0530</pubDate>
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      <title>2007 (8) TMI 287 - CESTAT AHMEDABAD</title>
      <link>https://www.taxtmi.com/caselaws?id=31247</link>
      <description>Pasting identifying slips bearing the principal manufacturer&#039;s name on old and used cartons carrying textured yarn was not treated as use of another person&#039;s brand name for denying small scale exemption under Notification No. 1/93. The yarn was manufactured on job work basis, the slips were used only to identify consignments and prevent mixing, and the goods were not marketed by the appellants as branded goods; they were cleared to the brand owner for further dyeing and packing. Use of a mark on the carton, without use on the goods themselves, did not disqualify the exemption.</description>
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      <pubDate>Wed, 08 Aug 2007 00:00:00 +0530</pubDate>
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