Brand name bar defeats SSI exemption where goods bear another person's registered mark, even with a different logo.

Use of a brand name already registered in another person's name bars small-scale industry exemption, even where the assessee adopts only part of that mark. The goods were manufactured under the mark TIP TOP, which had been registered earlier in another's name, and the assessee commenced business later. A difference in logo did not make the mark distinct for exemption purposes. On that basis, the SSI exemption was denied and the demand was upheld on merits.

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Issues: Whether the assessees were entitled to small-scale industry exemption when the goods bore a brand name already registered in the name of another person.

Analysis: The assessees used the mark TIP TOP on the goods manufactured by them. The mark had already been registered in 1986 in the name of another person, and the assessees had commenced operations thereafter. Even the use of part of another person's brand name is sufficient to attract the bar against SSI exemption. The difference in logo did not make the brand name distinct for exemption purposes.

Conclusion: The assessees were not entitled to SSI exemption, and the demand was upheld on merits.

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