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Central Excise - Highlights / Catch Notes

Home Highlights June 2015 Year 2015 This

SSI Exemption - Use of third party brand name - permission to ...

Central Excise

June 5, 2015

SSI Exemption - Use of third party brand name - permission to use the brand name by the brand name owner shall not make the respondent owner of the brand name - benefit of exemption denied - SC

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  1. SSI Exemption - Use of third party trademarks - whether marks have to be treated as trade name or brand names belonging to other persons - Held Yes - AT

  2. SSI exemption - Joint ownership of brand name - each owner is eligible for SSI exemption. - AT

  3. SSI Exemption - manufacturing of printed/branded goods having the name of other brand owner - PP caps - exemption allowed - AT

  4. Denial of SSI benefit - cakes and pastries supplied to customers under the brand name assigned by the other brand name owner - SSI benefit cannot be denied - AT

  5. SSI exemption - turnover exceeding threshold limit - the clearances bearing the brand name or trade name of another person shall be excluded from the turnover - AT

  6. SSI Exemption - use of Brand/Trade mark or others - as long as assignment stands the assessee using the brand name is eligible for the benefit of SSI exemption notification - AT

  7. SSI Exemption - since the brand name owners of the brand names affixed on the containers had not been identified in the sense that the statutory certificate of the...

  8. SSI Exemption - Brand name - Demand - Limitation - if the brand name is being used on two different products, the debarring clause of small scale exemption notification...

  9. Benefit of SSI Exemption - Brand name - Mobike parts sold under own brand name and Logo of different mobike manufacturers mentioned for their identification only -...

  10. Brand name – SSI exemption – contention of the assessees that ‘Micro’ is not a brand name belonging to MPPL but stands for the first name of MCPPL, cannot be accepted- AT

 

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