https://www.taxtmi.com/caselaws?id=47893 A goods-specific small-scale exemption under Notification No. 175/86-C.E., as amended, is unavailable where the specified goods are cleared under the brand name or trade name of another person who is not eligible for that exemption in respect of those goods. The notification's para 7 disqualifies such goods when the brand owner is a separate legal entity and a trader, not the manufacturer of the specified goods. A manufacturer cannot rely on the brand owner's separate registration or unrelated manufacturing activity to claim the benefit for the goods in question. The exemption was therefore denied. en-us Tue, 28 Nov 2006 00:00:00 +0530 Mon, 09 Jun 2014 15:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47893 A goods-specific small-scale exemption under Notification No. 175/86-C.E., as amended, is unavailable where the specified goods are cleared under the brand name or trade name of another person who is not eligible for that exemption in respect of those goods. The notification's para 7 disqualifies such goods when the brand owner is a separate legal entity and a trader, not the manufacturer of the specified goods. A manufacturer cannot rely on the brand owner's separate registration or unrelated manufacturing activity to claim the benefit for the goods in question. The exemption was therefore denied. Case-Laws Central Excise Tue, 28 Nov 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47893