https://www.taxtmi.com/caselaws?id=50238 Small scale exemption under Notification No. 175/86, as amended, depends on whether the goods bear the brand name or trade name of another person. The record indicated that the assessee had stopped using the purchasers' brand names and was only marking television cabinets with code numbers for identification, but there was no factual finding that those codes were in fact the buyers' brand or trade names. The matter was therefore remanded for the original authority to verify the nature of the markings and decide afresh whether the exemption was barred. en-us Fri, 05 May 2000 00:00:00 +0530 Fri, 20 Aug 2010 15:29:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50238 Small scale exemption under Notification No. 175/86, as amended, depends on whether the goods bear the brand name or trade name of another person. The record indicated that the assessee had stopped using the purchasers' brand names and was only marking television cabinets with code numbers for identification, but there was no factual finding that those codes were in fact the buyers' brand or trade names. The matter was therefore remanded for the original authority to verify the nature of the markings and decide afresh whether the exemption was barred. Case-Laws Central Excise Fri, 05 May 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50238