AIR 2005 SUPREME COURT 261 ::2004 AIR SCW 6833 ::2005 (1) CopyTR 1 ::(2004) 174 ELT 298 ::(2004) 117 ECR 773 ::2005 (1) SCC 526 ::2004 (10) Scale 269 ::(2005) 1 CTC 146 (SC) ::2005 (1) CTC 146 ::2005 (1) SLT 235 ::2005 (4) Supreme 425 ::(2005) 26 AllIndCas 479 (SC) ::2005 (26) AllIndCas 479 ::(2004) 10 JT 377 (SC) ::2004 (10) JT 377

Supreme Court Of India

Hon'ble Judge(s): S. N. Variava, Ar. Lakshmanan, S. H. Kapadia , JJJ

Central Excise Act (1 of 1944) , S.4— Central Excise Tariff Act (5 of 1986) , Sch. Chap.44 Sub-Heading 4408.90— Govt. of India Notification No. 175/86-CE dated 1-8-1986 - Exemption benefit - To small scale manufacturers - Notification excluding small scale manufacturers who affix their specified goods with brand @page-SC262name or trade name (registered or not) of another person who is not eligible for said exemption - Company in question manufacturing plywood, a specified good, and using brand/logo of its own and brand logo of a large scale manufacturer - Company in question would come within mischief of Cl. 7 read with Explanation VIII of the Notification - Thus would not be entitled to the exemption - Fact that brand/logo of large scale industry was used along with their own brand name would be of no consequence. (Para 14 15 16 25) .....