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<h1>Appeal allowed for brand name use on switch pads, not in trade course. Tribunal overruled, remand for new decision.</h1> The appeal was allowed as the use of another brand name on membrane switch pads was deemed not in the course of trade. The Tribunal's decision was ... SSI Exemption - Brand name The appeal was against the Commissioner (Appeals) dismissing it for failure to deposit duty and penalty. The issue was whether membrane switch pads bearing another brand name were disqualified for exemption. The Tribunal's earlier decision was overruled by a Larger Bench, stating the use of brand name was not in the course of trade. The appeal was allowed, and the matter was remanded for a new decision without any deposit requirement.