https://www.taxtmi.com/caselaws?id=49938 Small scale exemption under Notification No. 175/86-C.E. was not denied merely because fan guards carried the buyer's monogram on a component supplied for manufacture, since the goods were not marketed as branded goods but used as an intermediate product in further manufacture. Packing charges for transit to the buyer's outstation factory were also excluded from assessable value because such packing was only for transportation and was not the ordinary factory-gate packing in which the goods were normally sold. The notification benefit and valuation treatment were therefore applied in favour of the assessee. en-us Thu, 25 May 2000 00:00:00 +0530 Wed, 18 Aug 2010 15:46:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49938 Small scale exemption under Notification No. 175/86-C.E. was not denied merely because fan guards carried the buyer's monogram on a component supplied for manufacture, since the goods were not marketed as branded goods but used as an intermediate product in further manufacture. Packing charges for transit to the buyer's outstation factory were also excluded from assessable value because such packing was only for transportation and was not the ordinary factory-gate packing in which the goods were normally sold. The notification benefit and valuation treatment were therefore applied in favour of the assessee. Case-Laws Central Excise Thu, 25 May 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49938