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2017 (3) TMI 601 - AT - Central ExciseSSI exemption - use of brand name of others - misdeclaration - denial on the ground that the appellants were using brand name of someone else to manufacture the products - Held that: - while the appellants are desirous of acquiring the rights to manufacture and sell the mineral water under the trade mark, what has been assigned by the assignor is only the right to manufacture the mineral water at the Nasik plant of the assignee. It is apparent that the said deeed does not assign to right to sell the product under the said brand name. The trade mark has no value whatsoever, if one does not have any right to sell the goods. The assignment merely for the purpose of production of goods cannot be treated as sale of brand name in any manner. Thus, it is obvious that the appellants are not the owners of the brand name, but they have merely acquired the right to produce goods under the brand name without any rights to sell the goods under the said brand name - appeal dismissed - decided against appellant.
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