SSI exemption and brand name use: assignment alone did not justify complete waiver of pre-deposit, and partial deposit was directed.

SSI exemption may not be available where goods continue to bear another entity's brand name, and assignment of that brand name does not by itself establish eligibility if the assignor can withdraw the assignment. On the material before it, the Tribunal found no prima facie basis for complete waiver of pre-deposit in relation to the duty demand. It nevertheless considered financial hardship and directed only a partial pre-deposit, while granting waiver of the balance and stay of recovery during the appeal.

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Issues: Whether the appellants had made out a prima facie case for complete waiver of pre-deposit of the duty demanded, in the context of the SSI exemption notification and use of another person's brand name.

Analysis: The appellants claimed that the brand name had been assigned for exclusive use in India and that, in any event, the goods were no longer affixed with the brand name after 8/92. The Tribunal held that the goods continued to bear the foreign company's brand name on the packages and that assignment of the brand name did not, by itself, establish eligibility for the SSI exemption, since the foreign company could withdraw the assignment. On the materials before it, the Tribunal found no prima facie basis for complete waiver, but took note of financial hardship while considering the extent of pre-deposit.

Conclusion: Complete waiver of pre-deposit was declined and a partial pre-deposit was directed, with waiver of the balance and stay of recovery during the appeal.

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