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2018 (4) TMI 534 - AT - Central ExciseSSI Exemption - use of Brand Name - case of revenue is that the appellant had manufactured processed mineral water in pet bottles with brand name "RAMA"; while it is the case of the appellant that the brand name is not belonging to them and not anyone else - N/N. 8/2003-CE? - Held that: - the appellant herein, by a specific "Buyer Seller Agreement" agreed to supply processed water bearing brand "RAMA"; logo had to be embossed on the cap of the bottle and hologram stickers of the same brand has to be fixed on the bottles and the agreement provides that in the absence of these three requirements, the products would be treated has duplicate items by the purchasers. There is clear indication that the goods manufactured by the appellant had brand name of "RAMA" which was not belonging to them - appeal dismissed - decided against appellant.
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