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2008 (8) TMI 108 - CESTAT MUMBAISSI exemption - appellant has only limited right to use brand name or trade name of foreign person but ownership of trade mark was not transferred to the appellant - Mere right to use the brand name without objection from the owner does not confer ownership and accordingly the benefit of exemption u/not. 1/93 and similar Notifications cannot be extended - in classification declaration, what respondent declared is contrary to the fact – therefore, extended period is invokable
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