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2017 (10) TMI 78 - AT - Central ExciseSSI Exemption - use of brand name - It appeared to Revenue that appellant have availed the SSI exemption wrongly in contravention of provision of Para-four of N/N. 8/2002 CE read with N/N. 8/2003 CE, which states that the exemption contained in the Notification shall not apply to specified goods bearing a brand name or trade name whether registered or not except in the case of exemption provided therein - Held that: - there is no averment in the SCN and or finding that Hi-Tech brand (as used by appellant) is owned by the other manufactures, namely M/s Hi-Tech Medical Products Private Limited and M/s Aman Medical Products Private Limited - save and except making a bald allegation that the appellant company is a related person with the other two companies, no facts have been brought on record as regards common shareholding or common management etc. Further, in view of the clarification issued by the Ministry of Finance, Department of Revenue dated 01 September, 1994, it has been clarified with the example of lock manufacturers that where a brand name does not belong to any particular manufacturer, any unit is free to use any name or such name - In the facts of the present case, it is clear that the brand name Hi-Tech was not owned by any particular person or company and thus, the appellant cannot be deprived the benefit of the small-scale exemption scheme under N/N. 8/2002 read with 8/2003 CE as amended - further, the name of the appellant company is M/s Hi-Tech Syringes Private Ltd and thus putting their name on their product does not amount to use of brand name of another. Appeal allowed - decided in favor of appellant.
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