https://www.taxtmi.com/caselaws?id=48926 Under Notification No. 1/93-C.E., small scale exemption was available where the manufacturer used its own registered brand name, even if the same mark was also used by another person for different goods. The exclusion in paragraph 4 was held to operate only when the other person used the same brand name on identical goods, so that the products became commercially indistinguishable in the market. On that basis, the assessee with its own brand registration was entitled to exemption, while the remaining matters were remitted for disposal on the factual issue of brand-name similarity. en-us Tue, 22 Oct 2002 00:00:00 +0530 Sat, 07 Aug 2010 12:29:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48926 Under Notification No. 1/93-C.E., small scale exemption was available where the manufacturer used its own registered brand name, even if the same mark was also used by another person for different goods. The exclusion in paragraph 4 was held to operate only when the other person used the same brand name on identical goods, so that the products became commercially indistinguishable in the market. On that basis, the assessee with its own brand registration was entitled to exemption, while the remaining matters were remitted for disposal on the factual issue of brand-name similarity. Case-Laws Central Excise Tue, 22 Oct 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48926