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2017 (6) TMI 709 - AT - Central ExciseSSI exemption - brand name of others - It appeared to the Department that the appellants were clearing the goods in the brand name of the German company and therefore not eligible for SSI exemption - Held that: - Para-4 of the SSI Notification disentitles the manufacturer from availing SSI exemption of specified goods manufactured by the assesse if bearing a brand name or trade name (listed or not) of another. From the technical collaboration agreement before us, it is seen that as per Article1.3 the appellant as the licensee has been authorized to manufacture contract products of the licensor viz., Kommerling Chemische Fabrik Gmbh, Germany - the appellant had exclusive right over the brand/trade name of the licensor/contract products, and the appellant cannot be disbarred by invoking clause-4 of the notification. Appeal allowed - decided in favor of appellant.
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