https://www.taxtmi.com/caselaws?id=47074 Exemption under Notification No. 175/86 could not be denied merely because invoices described the goods as "Kirloskar Generating sets" when the generating sets themselves did not bear Kirloskar's brand name or trade name. The notification withdrew relief only where the manufacturer affixed the specified goods with another person's brand name or trade name, and invoice description alone was insufficient to trigger that exclusion. On the facts found, the goods were not branded on the product itself, so the exemption remained available and the appeal failed. en-us Wed, 03 Nov 2004 00:00:00 +0530 Wed, 23 Apr 2014 16:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47074 Exemption under Notification No. 175/86 could not be denied merely because invoices described the goods as "Kirloskar Generating sets" when the generating sets themselves did not bear Kirloskar's brand name or trade name. The notification withdrew relief only where the manufacturer affixed the specified goods with another person's brand name or trade name, and invoice description alone was insufficient to trigger that exclusion. On the facts found, the goods were not branded on the product itself, so the exemption remained available and the appeal failed. Case-Laws Central Excise Wed, 03 Nov 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47074