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2023 (2) TMI 436 - AT - Central ExciseSSI exemption - use of brand name/ trade mark of other person - case of the Revenue is that since the name and logo of DRDO/DRDE is on the products and this name and logo do not belong to the appellant, it should be treated as if the goods are being sold under the trade mark of DRDO/DRDE - benefit of N/N. 8/2003-CE - HELD THAT:- It is undisputed that the goods were being sold under the brand name “MosGuard” on the basis of the technology provided by DRDO/DRDE since the technology was provided by DRDO/DRDE. As required under the MOU, it was indicated on the product that they were manufactured with the technology of DRDO/DRDE. The goods were not sold under the brand name of DRDO or DRDE. The name MosGuard is the brand name of the appellant and not of DRDO/DRDE. On the facts of this case, it is not correct to say that the goods were being sold under the brand name of DRDO. “MosGuard‟ is the brand name of the appellant and not that of DRDO/DRDE. However, the goods were manufactured with the help of technology transferred by DRDO under MOU and this fact is mentioned on the products along with the logo of DRDO. This cannot be considered as trade mark in any sense of the term - In this case, the indication of the logo with respect to trade is MosGuard which is owned by the appellant itself. The logo and name of DRDO on the product indicate relationship between the DRDO and the technology of the product. They do not indicate a relationship between DRDO and trade of the product. The trade of the product is indicated by the word MosGuard which is not owned by DRDO. The appellant was entitled to the benefit of exemption under Notification No. 8/2003-CE. The original authority was correct in dropping the proceedings in pursuance of the show cause notice and the Commissioner (Appeals) was not correct in confirming the demand along with interest and imposing penalties - Appeal allowed.
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