Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
Use comma for multiple locations.
---------------- For section wise search only -----------------
Accuracy Level ~ 90%
Press 'Enter' after typing page number.
Press 'Enter' after typing page number.
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
Press 'Enter' after typing page number.
Press 'Enter' after typing page number.
Don't have an account? Register Here
Press 'Enter' after typing page number.
Issues: Whether the respondent was disentitled to small scale industry exemption on the ground that its cement bags bore a brand name or trade name deceptively similar to that of another manufacturer.
Analysis: The bags and logos used by the two concerns were compared. The distinguishing features were the bold and prominent use of different words, namely, "BBC" in one case and "Hira" in the other. Though the common device of a semi-circle with a diamond was present, the overall impression was not such as to create confusion in the mind of a purchaser. The mere presence of some common design element did not make the marks deceptive when the essential word marks were clearly different. On that basis, the cited decisions on brand name use and deceptive similarity did not assist the Revenue.
Conclusion: The respondent was not using a deceptively similar brand name or trade name, and the claim to exemption could not be denied on that ground.