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2017 (2) TMI 1301 - AT - Central ExciseSSI exemption - use of brand name - Held that: - mere inscription of two small letters viz. AT on various jewellery items cannot make said letters AT a brand name unless these two letters AT could be covered by the definition of brand name or trade name - the fact that the respondents have a different trade mark/brand name registered in their name, which has not been used for the subject goods viz. articles of jewellery, mere use of minute-sized two letters - AT cannot be called the brand name of the respondents - appeal dismissed - decided against Revenue.
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