https://www.taxtmi.com/caselaws?id=52767 Exemption under Notification No. 8/2000-C.E. is denied only if the specified goods bear the brand name or trade name of another person. To disqualify the assessee, the Revenue had to prove with supporting material that the mark belonged to someone else. On the facts noted, the Department identified no such person and produced no evidence showing attribution of the names to another trader in the ordinary course of trade. Mere use of general names, without proof of third-party ownership, was insufficient to exclude the exemption, and the assessee remained entitled to it. en-us Thu, 01 Apr 2004 00:00:00 +0530 Thu, 07 Oct 2010 16:30:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52767 Exemption under Notification No. 8/2000-C.E. is denied only if the specified goods bear the brand name or trade name of another person. To disqualify the assessee, the Revenue had to prove with supporting material that the mark belonged to someone else. On the facts noted, the Department identified no such person and produced no evidence showing attribution of the names to another trader in the ordinary course of trade. Mere use of general names, without proof of third-party ownership, was insufficient to exclude the exemption, and the assessee remained entitled to it. Case-Laws Central Excise Thu, 01 Apr 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52767