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2010 (1) TMI 1040 - AT - Central ExciseSSI exemption - use of brand name of others - N/N. 1/93-C.E. - N/N. 8/99-C.E. - Held that: - In the absence of any material in that regard and finding of the authority based on analysis of the materials to the effect that the name or mark in question as having acquired the status of being a brand name or trade name within the meaning of the said expression under the said notification, question of violation of condition No. 4 cannot arise. Merely because a manufacturer is using a particular logo or name of others, same will not be sufficient to arrive at a finding that the same is a brand name or trade name of such other manufacturer. Mere user of the name or logo used by others which has not acquired the status of brand name or trade name within the meaning of the said expression under the said notifications, in our considered opinion cannot amount to violation of condition No. 4 of the said notification. Circular issued by the Board bearing No. 52/52/94-CX., dated 1-9-94 clearly indicates that only on acquisition of the goodwill in relation to the particular logo or mark, it would acquire the status of being a brand name or trade name within the meaning of said expression used in the said notifications and not otherwise. The authorities below clearly erred in holding that the appellants had violated condition No. 4 of the said notification and on that ground to deny the SSI benefit and to demand the duty. Appeal allowed - decided in favor of appellant.
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