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2010 (7) TMI 465 - CESTAT, MUMBAISSI Exemption – Brand Name - brand name ‘Advance’ had been assigned by the Licensor to the User and the latter was free to use it on their product and also get it registered in their own name in India - Held that: - In the present case, even the assessee has not claimed that they have obtained an assignment of brand name against payment of any consideration. As a matter of fact, the agreement dated 16-11-1995 did not provide for payment of any consideration by the assessee to the Licensor for the right to use brand name. In the case of Bigen Industries (2006 -TMI - 411 - SUPREME COURT OF INDIA), the Hon’ble Supreme Court upheld the Tribunal’s decision holding that the assessee was the sole proprietor of the trade mark for theterritoryofIndiaas recognised by the Trade Marks Registry and hence they were not barred from claiming SSI benefit under Notification 140/83-C.E. In the present case, we have already given the benefit of similar registration of brand name ‘Advance’ to the assessee-respondent. In the case of Damnet Chemicals (2007 - TMI - 1668 - Supreme Court of India), again, the Hon’ble Supreme Court was granting the benefit of registration of a trade mark/brand name to the assessee. On the whole, we find that the cases cited by the learned counsel are either distinguishable on facts or inapplicable to the present case by virtue of the apex court’s ruling in Prince Valves Industry case (2006 -TMI - 47587 - SUPREME COURT OF INDIA). For the period prior to 18-8-1999, the assessee cannot claim the benefit, having regard to the relevant provisions of the Trade Mark Registered User Agreement dated16-11-1995(as amended by the supplement agreement dated 9-1-1996). These provisions of the agreement, as we have already noted, would go to show that any absolute right over the brand name was not transferred or assigned by the Licensor to the assessee. Therefore, the respondent cannot claim SSI benefit on the strength of the said agreement, though they can claim the benefit on the strength of the certificate of registration. It is ordered accordingly.
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