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2017 (6) TMI 759 - AT - Central ExciseSSI exemption - use of brand name of others - Revenue was of the view that trademark AJI-NO-MOTO is exclusive property of M/s. AJI-NO-MOTO Co. Inc. Japan, and as appellant used the said trade name, they are not eligible for exemption - whether as per the Trademark License Agreement, the appellants have become the owner of the trademark? - Held that: - the appellants have been given license to use the trademark on payment of royalty which is fixed at 1% of the net sale of the product cleared bearing the trademark and sold by the appellant. This clearly indicates that the appellants have obtained the right over the trademark and therefore the allegation that they are clearing the goods in the name of another person will not sustain - demand set aside - appeal allowed - decided in favor of appellant.
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