Trade mark registration effective from application date supported SSI exemption for "WHALE" branded goods from 4-11-1996.

Trade mark registration was treated as effective from the date of application, so the brand name "WHALE" was regarded as registered in the applicants' favour from 4-11-1996. On that basis, goods cleared under that brand qualified for small scale industry exemption under Notification No. 1/93-CE from that date. The earlier omission to extend the exemption to 4-11-1996 was held to be a mistake apparent from the record and was corrected in rectification.

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Issues: Whether the applicants were entitled to small scale industry exemption in respect of goods cleared under the brand name "WHALE" with effect from 4-11-1996, and whether the omission to extend the benefit from that date constituted an error apparent on the face of the record.

Analysis: The Tribunal had already found that the applicants applied for registration of the brand name "WHALE" on 4-11-1996 and later obtained registration in their favour. On that basis, and applying the principle that trade mark registration takes effect from the date of application, the brand name had to be treated as registered in the applicants' favour from 4-11-1996. Since the earlier order had granted the exemption only from a later period, the failure to extend the benefit from 4-11-1996 was a mistake apparent from the record and was fit to be corrected in rectification.

Conclusion: The applicants were entitled to SSI exemption under Notification No. 1/93-CE in respect of "WHALE" brand products with effect from 4-11-1996, and the rectification application succeeded.

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