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2017 (3) TMI 1495 - CESTAT MUMBAISSI exemption - brand name - denial on the ground that assessee had been using an ineligible brand on the products cleared by them and the amount due was computed as the duty short-paid by ineligible availment of the exemption - Held that: - it is the goods that must be affixed with the ineligible brand name for the exclusion to take effect. There is no allegation that this is so - the exemption notification is not intended to govern the use or restrict eligibility arising from use of the ineligible brand name on any documentation. The agreement confers exclusive rights to the appellant-assessee to use the ‘trademark’ and, from this, it would appear that the impugned mark is no longer that of the overseas collaborator for the purpose of the specified territory but is that of the appellant-assessee. Appeal allowed - benefit allowed - decided in favor of assessee.
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