SSI exemption for jointly owned brand name upheld; clubbed clearances still stayed within the exemption limit.

SSI exemption under Notification No. 1/93 was not denied where two partnership firms used the same brand name and logo, because the mark was found to be jointly owned and therefore could not be treated as another person's brand name. The connected units' clearances were also considered for eligibility, but even on clubbing, the aggregate turnover remained within the prescribed exemption limit. On those findings, the exemption remained available and clubbing did not disentitle the units from the benefit.

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Issues: Whether the respondents were entitled to Small Scale Industries exemption under Notification No. 1/93 despite use of the brand name and logo, and whether the clearances of the connected units were required to be clubbed for determining eligibility.

Analysis: The two partnership firms used the same brand name and logo, and the finding was that the brand name was jointly owned. On that basis, the use of the mark could not be treated as use of another person's brand name so as to deny the exemption. The authority below had also found that even on clubbing the clearances of both units, the aggregate turnover remained within the prescribed exemption limit under the notification.

Conclusion: The SSI exemption was not deniable on the ground of brand name use, and clubbing of clearances did not disentitle the respondents from the benefit.

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