https://www.taxtmi.com/caselaws?id=50396 Small-scale exemption under Notification No. 175/86-C.E. was denied because the choke covers bore the brand name of ineligible persons. The Tribunal followed the Larger Bench ruling in Namtech Systems and held that goods affixed with such brand names do not qualify for the exemption, especially where the choke itself could not bear any brand name. On those facts, the earlier view rejecting exemption was applied and the denial of small-scale exemption was upheld. en-us Mon, 17 Jul 2000 00:00:00 +0530 Sat, 21 Aug 2010 14:07:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50396 Small-scale exemption under Notification No. 175/86-C.E. was denied because the choke covers bore the brand name of ineligible persons. The Tribunal followed the Larger Bench ruling in Namtech Systems and held that goods affixed with such brand names do not qualify for the exemption, especially where the choke itself could not bear any brand name. On those facts, the earlier view rejecting exemption was applied and the denial of small-scale exemption was upheld. Case-Laws Central Excise Mon, 17 Jul 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50396