Brand name usage test: technical word "online" did not bar exemption under Notification No. 1/93-C.E.

Marking goods with the word "online" did not amount to use of another person's brand name or trade name for denying exemption under Notification No. 1/93-C.E. The term was treated as a technical word, not a trade mark or brand associated with the assessee's goods in the market, and the mere fact that "Online" was also the name of a company did not establish the required connection between the word used on the goods and the goods manufactured. The exemption was therefore available, consistent with the cited precedent on brand name usage in the exemption context.

---

---

Issues: Whether the marking "online" on the goods amounted to use of another person's brand name or trade name so as to deny the benefit of Notification No. 1/93-C.E.

Analysis: The expression "online" was found to be a technical word and not a trade-mark or brand name associated with the assessee's goods in the market. The mere fact that "Online" was also the name of a company did not establish a relevant connection between the word used on the goods and the goods manufactured by the assessee. The finding of the Commissioner (Appeals) was also supported by the cited precedent on the meaning of brand name in the exemption context.

Conclusion: The use of "online" did not amount to use of another person's brand name or trade name, and the assessee remained entitled to the exemption under Notification No. 1/93-C.E.

---