9911796707
TMI BlogSSI Units and Brand NameX X X X Extracts X X X X X X X X Extracts X X X X ..... uch connection. Burden of proof - Burden of proof that the brand name does not belong to SSI is on the department. Thus if there is no proof (i.e. In the absence of certificate of ownership), that brand name belongs to some other person, by the Revenue to prove that such person's brand name was used by the assessee on his product, assessee would be entitled to exemption. Effective Date of Registration of brand name - Registration of brand name is effective from the date of application for registration and therefore benefits of SSI exemption are available on all clearances affected from the date of application for registration. Cases where SSI exemption is not available: - 1. If brand name belongs to sister concern. 2. I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lthough someone else may be equally entitled to use such name. Thus if the same brand name is registered in the name of more than one person, in respect of different goods, the benefit of SSI exemption is still available to the owner. 3. Where the brand name is indicated on the invoice only, and not affixed on the goods SSI exemption is not deniable. 4. Where two persons hold the trade name jointly but manufactures in different territory, SSI exemption is still available. 5. Affixation of promoter's logo along with the assessee's own brand name, the benefit of SSI exemption is still available as logo cannot be considered as brand name. Similarly where the logos of two companies are same but their brand names are different, SSI exempti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed by different manufactures, SSI unit will be eligible for exemption. 12. The brand name must be on the goods at the time of clearance from the factory. If after clearance the buyer is affixing the label, the manufacturer is eligible for SSI exemption. 13. The use of House Mark by the assessee will not deny him from the benefits of SSI exemption as there is a clear distinction between House mark and Product mark (Brand name) - House mark is an identification of the manufacturer whereas the product mark or brand name is one by which product is identified. Thus where the assessee is using brand name together with House mark in form of symbol/monogram to indicate that it belongs to the particular group, it was held that SSI exemption is n ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
