TMI Blog2017 (2) TMI 481X X X X Extracts X X X X X X X X Extracts X X X X ..... d, then also SSI exemption is not available - In the present case as per the customer's acceptance agreement mention of brand on invoice clearly establishes that the goods with the identity of sunflex brand were being sold. The invoice itself is an evidence that sunflex branded goods were being manufactured and sold by the appellants. It is not only the invoice which bear the description of sunflex brand goods but also the customers in their statements accepted that they were purchasing sunflex range of products that again shows that the customers were buying the products i.e. sunflex brand venetion blinds, vertical blinds, roller blinds. The appellant is not entitled for the SSI exemption - Decided against the assessee. - E/3923 & 3 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ex. In this regard he submits that the mention on the invoice that sunflex branded goods itself shows that the goods bearing the brand name of sunflex was only reproduced as a description in the invoice. Further, he submits that the appellant had agreement with the brand name owner and as per clause 3 (g) of the said agreement, the appellant was under obligation to use the trade mark on the products manufactured and supplied by them. This is a clear evidence that the product manufactured and cleared by the appellant bore the brand name sunflex . He submits that during search, sticker of sunflex brand was found in the factory of the appellant, which indicates that the said sticker of sunflex was being used to affix on the products. The learn ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sunflex brand venetion blinds, vertical blinds roller blinds. It is beyond imagination that after having franchisee arrangements, the appellant will not use the brand name of sunflex . If it is so, the entire franchisee arrangements will be of no use for the reason that the buyers in the market purchase the goods only if the product bear the brand name of reputed organization. Therefore, it cannot be accepted that after having a franchisee arrangements with M/s.Hunter Douglas India Pvt. Ltd., the appellants have not used the brand name. It is an admitted fact that the appellants have given description of the goods in the invoices which included the brand name. Therefore, unless until the brand name is affixed on the product, there is no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nse agreement, the licensee undertakes to use the trademarks only for the sale of the products and to clearly and prominently identify the products with the trademarks. To use the trademarks in all advertising, promotion and printed material relating to the products. Each use of the trademarks shall indicate the legal rights thereto of HDI by the insertion of the following legend: TRM , a registered trademark of Hunter Dougleas 8.5 The licensee shall strictly observe the trademarks use guidelines set forth in Annex VI or as may be otherwise advised by HDI from time to time . From the above clauses, particularly clause 3 (g) it is clear that the appellant was under obligation to prominently identify the products trademarks. W ..... X X X X Extracts X X X X X X X X Extracts X X X X
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