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2015 (10) TMI 2525 - AT - Central ExciseEligibility to concessional rate of duty - Notification no. 8/2000 dated 1st March 2000, Notification no. 9/2001 dated 1st March 2001, Notification no. 9/2002 dated 1st March 2002 and Notification no. 9/2003 dated 1st March 2003 for the period from July 2000 to June 2003 - log used by the respondent was a trademark belonging to another person - Held that:- it is clear that there is an assignment of the brand name of ‘CMS’ under a deal for a fixed period. It is also clear that the products of the respondent are in no way connected to the products manufactured by the assignor of the brand name. Therefore, in view of the various settled position in law, the appellant is eligible for concessional rate of duty under various notifications. - Decided against the Revenue
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