TMI Blog2015 (10) TMI 2149X X X X Extracts X X X X X X X X Extracts X X X X ..... er the aforesaid Notification. However, it has come on record that the foreign company, viz., M/s. Otto Bilz Wekzugfabrik GMPH & Co., a German company, has assigned the trade mark 'BILZ' in favour of the assessee under Agreement dated 18.06.1996 with right to use the said trade mark in India exclusively. Because of the aforesaid assignment, the assessee is using the trade mark 'BILZ' in its own ri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... For the Petitioner : Mr. A. K. Panda, Sr. Adv., Mr. P. K. Mullick, Adv., Mr. Ajay Sharma, Adv. And Mr. B. Krishna Prasad, Adv. For the Respondent : Mr. V. Raghuraman, Adv., Mr. C. R. Raghavendra, Adv., Mr. Anand Sukumar, Adv., Mr. Bhupesh Kumar Pathak, Adv. And Mr. K. Rajeev, Adv. ORDER The respondent herein is a small scale industry and fulfils all the conditions to avail the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (i) in a case where the clearances of such specified goods are within the first clearances upto an aggregate value not exceeding rupees thirty lakhs in a financial year, the manufacturer of the specified goods gives a declaration that the specified goods shall be used as mentioned above; (ii) in any other case, the procedure set out in C.A. No. 2967/2006 etc. 1 chapter X of the said R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ment, the assessee is using the trade mark 'BILZ' in its own right as its own trade mark and therefore, it cannot be said that it is using the trade mark of 'another person'. We, thus, are in agreement with the view taken by the Customs, Excise and Service Tax Appellate Tribunal (hereinafter referred to as 'CESTAT') that the assessee would be entitled to the aforesaid Exemp ..... X X X X Extracts X X X X X X X X Extracts X X X X
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