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2016 (11) TMI 183 - CESTAT MUMBAISSI exemption - use of brand name of others - assigned brand name - Notification No. 8/99 dated 01.03.1999 - Differential duty - Held that: - the adjudicating authority has not considered the issue in its correct perspective, inasmuch as once a deed is executed in respect of assigning of the trade names and brand name to the appellant then said brand name have to be held as to be used only by the appellant for the period in question as the agreement transfers all the rights on such brand name and trade name to the appellant - While the assignment deed dated 24-6-99, the erstwhile owner who happens to be the assignor have agreed to assign and transfer to the assesses before us, the trade mark Bullworker and have also agreed to do all acts necessary to register the same in favour of and in the name of the assignees the appellant before us with the Registrar of Trade Marks, Mumbai. Section 37 clearly enables the owner of a registered trade mark can assign and transmit whether with or without the goodwill concerned in respect of either of all the goods in respect of which the trade mark is registered or of some only of those good - Appeal allowed.
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