Home Highlights June 2013 Year 2013 This

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1. 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...

2. SSI Exemption - use of brand name of others - brand name assigned in favor of appellant or not - The notification does not provide any scope for any benefit on...

3. SSI exemption - use of brand name of others - it is obvious that the appellants are not the owners of the brand name, but they have merely acquired the right to produce...

4. SSI exemption - use of Brand Name of another person - assessee had applied for the registration of the brand name RADOJI and not RADO - the respondents have been...

5. 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...

6. Benefit of exemption from excise duty - As long as the customers of the appellants are not engaged in the trade/commerce/business, inscription on the gold coins cannot...

7. 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

8. SSI exemption - affixation of brand name of another person - Firstly the bracelet cannot be said to be a component or part of wrist watches to be used as original...

9. SSI Exemption - Use of brand name - The investigation has established beyond doubt that the appellants have been engaged in the manufacture of wall putty, decorative...

10. SSI exemption upto 10 lakhs - Notification 6/2005-S.T. - brand name - The contention that when the service recipient is the owner of brand name then how can the Noticee...

11. SSI exemption - use of brand name - The brand name apparently cannot belong to two different entities if the appellants arguments of HP and HPC are two different legal...

12. SSI Exemption - Manufacture and clearing dutiable goods with the brand name or trade name of another person - for denial of exemption the brand name or trade name has a...

13. SSI Exemption - branded goods - cookies sold even without inscription of the brand name - Failed to see how the same branded cookies, sold in containers, can transform...

14. 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...

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