https://www.taxtmi.com/caselaws?id=45341 Use of another company's logo on cartons did not, by itself, attract the exclusion in paragraph 7 of Notification No. 175/86-C.E. The governing test under Explanation VIII is whether the goods bear a name or mark used in relation to the goods to indicate a trade connection with an ineligible person. On the stated facts, the distributor's logo and marketing particulars on the carton were insufficient, because there was no material that the distributor used the brand name of the goods or marketed identical goods under that brand. Mere prominence of the distributor's name for marketing purposes did not defeat the exemption. en-us Wed, 24 Mar 1999 00:00:00 +0530 Sat, 10 Jul 2010 09:55:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45341 Use of another company's logo on cartons did not, by itself, attract the exclusion in paragraph 7 of Notification No. 175/86-C.E. The governing test under Explanation VIII is whether the goods bear a name or mark used in relation to the goods to indicate a trade connection with an ineligible person. On the stated facts, the distributor's logo and marketing particulars on the carton were insufficient, because there was no material that the distributor used the brand name of the goods or marketed identical goods under that brand. Mere prominence of the distributor's name for marketing purposes did not defeat the exemption. Case-Laws Central Excise Wed, 24 Mar 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45341