https://www.taxtmi.com/caselaws?id=47088 Use of another manufacturer's registered logo or mark on goods can defeat small scale exemption where the notification bars specified goods bearing the brand name or trade name of an ineligible person. Clause 7, read with Explanation VIII, treats a mark used to indicate a trade connection as a brand name or trade name. The assessee's plywood carried the "MERINO" logo belonging to another manufacturer who was not eligible for the exemption, and adding its own brand name did not change that result. Strict compliance with exemption conditions is required, so the notification benefit was unavailable. en-us Wed, 08 Dec 2004 00:00:00 +0530 Mon, 06 Oct 2014 17:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47088 Use of another manufacturer's registered logo or mark on goods can defeat small scale exemption where the notification bars specified goods bearing the brand name or trade name of an ineligible person. Clause 7, read with Explanation VIII, treats a mark used to indicate a trade connection as a brand name or trade name. The assessee's plywood carried the "MERINO" logo belonging to another manufacturer who was not eligible for the exemption, and adding its own brand name did not change that result. Strict compliance with exemption conditions is required, so the notification benefit was unavailable. Case-Laws Central Excise Wed, 08 Dec 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47088