https://www.taxtmi.com/caselaws?id=44051 A small scale industry exemption may be denied where the notified goods bear the brand name or trade name of another person, even if the mark is used in modified form or the goods are said to be different. The Madras HC upheld paragraph 4 of Notification No. 59/94-C.E. as a permissible exemption condition within delegated power, not discriminatory or arbitrary. It further held that the use of the common mark "BELL" by related units attracted the statutory exclusion, and product-wise differences or a claimed independent right to the mark did not defeat the brand-use bar. The exemption claim was therefore rejected. en-us Wed, 11 Jan 1995 00:00:00 +0530 Tue, 22 Jun 2010 17:15:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44051 A small scale industry exemption may be denied where the notified goods bear the brand name or trade name of another person, even if the mark is used in modified form or the goods are said to be different. The Madras HC upheld paragraph 4 of Notification No. 59/94-C.E. as a permissible exemption condition within delegated power, not discriminatory or arbitrary. It further held that the use of the common mark "BELL" by related units attracted the statutory exclusion, and product-wise differences or a claimed independent right to the mark did not defeat the brand-use bar. The exemption claim was therefore rejected. Case-Laws Central Excise Wed, 11 Jan 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44051