https://www.taxtmi.com/caselaws?id=54174 Small-scale exemption under Notification No. 1/93 could not be claimed for goods cleared under a disputed mark where the record showed a prior user had been using the mark earlier in time. The first user was entitled to commercial use of the mark, so the appellant's later use did not preserve the exemption merely because part of the mark was linked to the company name or described product quality. However, the exemption could not be denied for goods other than sanitary ware and for sanitary ware sold under different marks, so the extent of denial had to be limited to the disqualifying use. Clearances, duty liability, and limitation also required fresh determination on remand. en-us Fri, 08 Jul 2005 00:00:00 +0530 Mon, 18 Oct 2010 13:31:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54174 Small-scale exemption under Notification No. 1/93 could not be claimed for goods cleared under a disputed mark where the record showed a prior user had been using the mark earlier in time. The first user was entitled to commercial use of the mark, so the appellant's later use did not preserve the exemption merely because part of the mark was linked to the company name or described product quality. However, the exemption could not be denied for goods other than sanitary ware and for sanitary ware sold under different marks, so the extent of denial had to be limited to the disqualifying use. Clearances, duty liability, and limitation also required fresh determination on remand. Case-Laws Central Excise Fri, 08 Jul 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54174