2008 (1) TMI 877 - HC - Central Excise

SSI exemption - use of Brand Name of others - denial on the ground that respondent is marketing the product under the brand name Summer Treat which is owned by another person - Held that - the brand name used is jointly owned by respondent along with another person and the product is marketed under Brand name in exclusive territories and in view of the finding of fact that respondent is a co-owner of the brand name - exemption allowed - appeal dismissed - decided against Revenue.

Summary

The Kerala High Court dismissed an appeal regarding the entitlement of an SSI unit to exemption under Notification SRO 8/1999 for marketing ice cream under the brand name "Summer Treat" jointly owned by the respondent. The court upheld the decision of the Commissioner (Appeals) and the Tribunal stating that the respondent is a co-owner of the brand name, hence entitled to the exemption.