https://www.taxtmi.com/caselaws?id=50025 Notification No. 175/86-C.E. denied small scale industry exemption only where the specified goods bore another person's brand name or trade name. The key question was whether the composite markings "Vikram Sony" and "Vikram National" were, by themselves, enough to link the goods in trade with the foreign owners of "Sony" and "National". On the facts noted, there was no finding that the composite expressions as a whole identified the goods with those foreign companies, and the assessee's own name appeared with the marks. In the absence of such trade linkage, the mere presence of those words did not attract the notification bar, and the SSI benefit was treated as available. en-us Thu, 13 Apr 2000 00:00:00 +0530 Thu, 19 Aug 2010 12:32:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50025 Notification No. 175/86-C.E. denied small scale industry exemption only where the specified goods bore another person's brand name or trade name. The key question was whether the composite markings "Vikram Sony" and "Vikram National" were, by themselves, enough to link the goods in trade with the foreign owners of "Sony" and "National". On the facts noted, there was no finding that the composite expressions as a whole identified the goods with those foreign companies, and the assessee's own name appeared with the marks. In the absence of such trade linkage, the mere presence of those words did not attract the notification bar, and the SSI benefit was treated as available. Case-Laws Central Excise Thu, 13 Apr 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50025