https://www.taxtmi.com/caselaws?id=49926 Exemption from duty is denied only where the manufacturer affixes the brand name or trade name of another person who is not eligible for the exemption. The mere fact that a different concern marketed the trailers and issued invoices in the disputed name did not by itself establish transfer or ownership of that brand name. On the facts stated, the name remained with the manufacturing firm entitled to exemption, so the statutory condition for denial was not met and the duty demand and penalties were unsustainable. en-us Tue, 22 Aug 2000 00:00:00 +0530 Wed, 18 Aug 2010 14:29:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49926 Exemption from duty is denied only where the manufacturer affixes the brand name or trade name of another person who is not eligible for the exemption. The mere fact that a different concern marketed the trailers and issued invoices in the disputed name did not by itself establish transfer or ownership of that brand name. On the facts stated, the name remained with the manufacturing firm entitled to exemption, so the statutory condition for denial was not met and the duty demand and penalties were unsustainable. Case-Laws Central Excise Tue, 22 Aug 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49926