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2013 (8) TMI 789 - CESTAT BANGALORESSI Benefit Under Notification No.175/86-CE and Notification No.1/93-CE - Benefit of the Notification was denied to the appellant in respect of certain branded goods cleared from their factory - Held that:- The appellant could not have claimed SSI benefit in respect of the branded goods - Following TRUPTI MULTI SERVICES Versus COLLECTOR OF CENTRAL EXCISE, PUNE [1998 (3) TMI 321 - CEGAT, NEW DELHI] - The affixture of the brand name on the package rather than on the goods contained therein would not make Notification No.175/86-CE/No.1/93-CE inapplicable - The appellant’s claim for SSI benefit under Notification No.175/86-CE and Notification No.1/93-CE was hit by para (7) and para (4) respectively of the notifications - Each of these barred SSI exemption to the specified goods where a manufacturer affixes the specified goods with a brand name or trade name (registered or not) of another person who was not eligible for grant of exemption under this Notification. Assignment of Brand Name - Whether the brand name was assigned to the appellant by its owner to be used in India - Held that:- Nothing contained in the trade mark agreement could be taken into account while deciding - The mere right of the appellant to use the brand name of the foreign company pursuant to an agreement between the two cannot entitle the appellant to contend that it ceased to be the brand name of the foreign company – Decided against Assessee.
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