SSI exemption and brand name ownership: Indian trade mark registration meant the assessee was not using another's brand and qualified for relief.

Small scale industry exemption was available where the goods were marketed under the brand name 'Phasitron', because the mark had been assigned under the collaboration arrangement and the foreign collaborator's registration had lapsed without renewal. The assessee held the Indian trade mark registration from 1983, remained its sole owner and user, and therefore was not using another's brand name. On those facts, the statutory bar against SSI exemption for use of another's brand name did not apply, and the exemption was allowed.

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Issues: Whether the assessee was entitled to small scale industry exemption where the goods were marketed under the brand name/trade mark 'phasitron', originally associated with a foreign collaborator, but registered in the assessee's name in India and regularly renewed.

Analysis: The trade mark had been assigned under the collaboration arrangement and, on the facts found, the foreign collaborator's registration had lapsed and was not renewed. The assessee held the Indian registration from 1983 and had continued as the sole owner and user of the mark. In these circumstances, the bar against use of another's brand name for SSI exemption was not attracted.

Conclusion: The assessee was eligible for SSI exemption.

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