Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

1998 (12) TMI 561

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ndaram, Member (J)]. The benefit of exemption in terms of Notification 175/86 has been denied to the appellants herein on the ground that they were using the brand name Yash belonging to Yash Pharma Lab. P. Ltd., who was not availing the benefit of Notification 175/86, on two P or P medicines manufactured by them viz. Lamolate Linctus and Octamine . 2. The submission of the appellant .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... . We find that the Department has not controverted or rebutted the appellants claim that the monogram Yash belongs to them. In order to deny the benefit of SSI exemption, the Department will have to establish that the monogram Yash belongs to some one other than the appellant who claims the benefit of the SSI exemption. Use of ones own brand name, is not a bar to availment of benefit of SSI e .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates