https://www.taxtmi.com/caselaws?id=50063 Use of a manufacturer's own company name as a house mark, without any foreign brand name or product-identifying mark, does not amount to use of a brand name or trade name for denying SSI exemption under Notification No. 175/86. The distinction is that a house mark identifies the manufacturer, while a brand name identifies the goods. On that basis, affixing the company name label on the goods did not bring them within the mischief of brand name or trade name use, and the assessee retained the benefit of the exemption. en-us Mon, 06 Nov 2000 00:00:00 +0530 Thu, 19 Aug 2010 15:27:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50063 Use of a manufacturer's own company name as a house mark, without any foreign brand name or product-identifying mark, does not amount to use of a brand name or trade name for denying SSI exemption under Notification No. 175/86. The distinction is that a house mark identifies the manufacturer, while a brand name identifies the goods. On that basis, affixing the company name label on the goods did not bring them within the mischief of brand name or trade name use, and the assessee retained the benefit of the exemption. Case-Laws Central Excise Mon, 06 Nov 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50063