Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

2003 (8) TMI 346

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Agrawal, Member (T)] In this appeal filed by M/s. Unimode Calzatura Ltd., the issue, involved is whether they were affixing the brand name of another person on the goods manufactured by them so as to make them ineligible for the benefit of small-scale exemption. 2. Shri V.K. Gupta, learned Advocate, submitted that the Appellants manufacture leather shoes bearing brand name Caribou of Lon .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... the goods manufactured by it belongs to other person; that it is only mentioned in the impugned Order that the use of term London in the brand name leads to conclusion that the goods have connection with foreign based person. He also submitted that in their Classification declaration they have clearly declared their brand name Caribou of London in respect of their product leather shoes, that .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... therefore, mentioned that the benefit of SSI notification is not available to the Appellants. 4. In reply the learned Advocate submitted that the disclaiming the words does not mean that the brand name does not belong to them. It only means that the registration of Trade Mark of London in their name will not give right to the exclusive use of the device of Deer and word London to the Appell .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... tured by them have connection with foreign based person. The identity of foreign based person is not mentioned either in the show cause notice or in the impugned Order. The Department has thus not succeeded in showing that the brand name in question belongs to another person. There is no force in the submissions of the learned SDR also that the direction of the Trade Mark Registry to delete the wo .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates