Registered brand name in the manufacturer's own name preserves exemption despite association with a foreign company.

Use of a mark associated with a foreign company does not disqualify exemption where the brand name is registered in India in the manufacturer's own name. The goods bore the mark "LK Pace", but the trademark registry record showed the logo "LK Pace Switches & Accessories" as the appellant's registered brand name. On that basis, the mark was not treated as "another person's" brand name for the purpose of Notifications 1/93, 38/97 and 9/98, and the exemption denial was unsustainable. The impugned refusal of exemption was set aside.

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Issues: Whether the goods manufactured by the appellant were disentitled to exemption under Notifications 1/93, 38/97 and 9/98 on the ground that they bore the brand name of another person.

Analysis: The goods bore the mark "LK Pace", but the mark was registered in the appellant's own name with the Trade Marks Registry. The appellant established that the logo "LK Pace Switches & Accessories" was its registered brand name. The principle applied was that use of a brand name belonging to a foreign company, where it is registered in India in the manufacturer's name, does not amount to use of another person's brand name for the purpose of the exemption notifications.

Conclusion: The appellant was entitled to the exemption and denial of the notifications was unsustainable.

Final Conclusion: The impugned denial of exemption was set aside and the appeal succeeded.

Ratio Decidendi: A brand name registered in India in the manufacturer's own name does not constitute the brand name of another person merely because it is associated with a foreign company.

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