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2015 (3) TMI 782 - HC - Central ExciseSSI Exemption - benefit of exemption under Notifications Nos.175/86-C.E. and 1/93-C.E. dated 1.3.1986 and 28.2.1993 - Whether a party is entitled to the benefit of exemption under Notifications Nos.175/86-C.E. and 1/93-C.E. dated 1.3.1986 and 28.2.1993, respectively, for the clearance of their product(s) manufactured under the brand name of another company not entitled to SSI exemption - Held that:- A plain reading of the Section 23(1) of The Trade Marks Act, 1999 would disclose that once the registration of the trade mark under the said Act is granted, it takes effect from the date of making of the application for the registration. The certificate of registration issued to the appellants clearly discloses that the application was filed on 01.05.1992. In fact, the certificate itself reads that the appellants have been registered under the Act in relation to the trade mark for telephone (basic and cordless) as of the date of 01.05.1992. Obviously, therefore, the authorities below erred in denying the benefit under the said notification w.e.f. 01.05.1992 to the appellants and order in that regard cannot be sustained. - The appellants are entitled for the benefit under the Notification Nos.175/86- CE dated 01.03.1986 and 1/93-CE dated 28.02.1993 w.e.f. 01.05.1992 onwards. - Decided against Revenue.
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