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2018 (11) TMI 819 - AT - Central ExciseSSI Exemption - use of brand name of others - case of Revenue is that since these diaries have logo of LIC printed on them, the exemption under notification No 8/2003-CE was not available in respect of these products - Held that:- The use of brand name should in the course of trade in the goods under consideration. If the same is not in the course of trade then benefit of the exemption contained in this notification cannot be denied - In the present case LIC Logo printed on diaries do not establish any connection between the goods and the logo, hence the same cannot be said to be in the course of trade. Further it cannot be said that LIC is in trade of selling the LIC diaries. Thus without establishing such connection between the goods and logo printed on the diaries benefit of exemption under Notification No 8/2003-CE cannot be denied - benefit of notification remain allowed - appeal allowed - decided in favor of appellant.
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