TaxTMI 
TaxTMI 
1997 (12) TMI 213
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....r the Appellant. Shri T. Premkumar, SDR, for the Respondent. [Order per : P.C. Jain, Member (T)]. - The appellants herein are manufacturers of soap. They, inter alia, manufacture soap-cakes embossed with the logo and name of their customer(s). The same logo and name are also being printed on the wrappers of the soaps. Their customers are hotels, Indian Airlines, State Government Tourism D....
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....s which buy the soaps with embossed brand names of their own, do not further sell such soaps. Such soaps are used in their own establishments as aforesaid and therefore, excisable goods namely soaps, are not traded. Consequently, the expression "in the course of trade" occurring in the definition of a "brand name" in Explanation to the said Notification, would come to their rescue and the benefit ....
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....lows, which settles the controversy :- "5. As explained in paragraph 3 of the letter, to attract the mischief of the provisions relating to brand name, two conditions have to be satisfied. (1) Such brand name must indicate a connection between the branded goods and some person using such brand name. (2) Such connection should be in the course of trade. 6. Consequent....
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....arket as such, it will amount to use of such castings in the course of trade and the benefit of exemption notification will not be available. In other words, so long as the branded castings are being supplied to the customer for further manufacture, and are not otherwise "traded", the benefit of small scale exemption in such cases should not be denied merely on the ground that it contains brand na....