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2010 (12) TMI 307 - CESTAT, AHMEDABADSSI exemption - two brand name - Held that:- Admittedly the GLARE brand name has been used in respect of the scissor and cannot be associated with the brand name ACE , which stands specifically and prominently used for Gas Lighters. Taking a common day example, if a pack of Kit-kat chocolate is being given free along with a bottle of aerated water say Coke, and being prominently displayed on the bottle of the Coke as Kit-kat free chocolates , that may not convert the brand name Coke into use of two brand names i.e. Coke and Kit-kat. - a product can be marketed under only one brand name and there can never be two brand names in respect of the same product in the same retail pack. The department having been accepted the use of brand name ACE for Gas Lighters, cannot be heard to say that the GLARE brand name is also being used for the same Gas Lighters. - Decided in favor of assessee.
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