SSI exemption for assigned brand name upheld where assignee had exclusive territorial rights to use the mark.

SSI exemption was admissible for cakes and pastries cleared under a brand name assigned to the assessee. The deed of assignment gave the assessee the exclusive right to use the HOT BREADS mark within the specified territory, so the goods were not cleared under the brand name of another person for purposes of the SSI notification. The exclusion in the notification applies only where the brand name or trade mark belongs to another person and is used by the assessee as such; an assigned mark used as the assignee's own within the contractual territory does not attract the bar. Registration of the assignment deed was held to be immaterial, and the contrary precedent was treated as distinguishable.

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Issues: Whether SSI exemption was admissible to the assessee for cakes and pastries cleared under a brand name assigned to it by the brand name owner.

Analysis: The brand name HOT BREADS had been assigned to the assessee under a deed of assignment, and the assessee acquired the exclusive right to use it within the territorial limits specified in the deed. Within that territory, neither any other person nor even the assignor could use the brand name on identical or similar goods. The exclusion in the SSI notifications applies to goods cleared under the brand name or trade mark of another person, but not to goods cleared under an assigned brand name used by the assignee as its own for the relevant territory. The cited precedent on assigned trade marks supports the view that registration of the deed of assignment is immaterial for availing SSI benefit. The contrary decision was distinguishable on its facts and on the notification considered therein.

Conclusion: SSI exemption was admissible to the assessee, and denial of the benefit was not justified.

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