SSI exemption denied where ceramic tiles carried the brand name and logo of the earlier unit, excluding the appellant from relief.

Small scale industry exemption under Notification No. 16/97-CE was unavailable where the goods were manufactured with the brand name and logo of an earlier unit acquired by the appellant. The notification excluded specified goods bearing the brand name or trade name of another person, whether registered or unregistered, and the continued use of the earlier unit's logo and brand name meant the goods remained associated with another person for exemption purposes. On that basis, the appellant could not establish entitlement to the SSI exemption.

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Issues: (i) Whether the appellant was entitled to the small scale industry exemption under Notification No. 16/97-CE when the goods were manufactured with the brand name and logo of the earlier unit purchased by it.

Analysis: The notification denied exemption where the specified goods bore the brand name or trade name of another person, whether registered or unregistered. The unit earlier belonged to another concern and the appellant continued manufacture of ceramic tiles using the same logo and brand name. Applying the principle that exemption is unavailable where the goods are associated with another person through the affixed brand name, the appellant could not establish entitlement to the exemption.

Conclusion: The appellant was not entitled to the SSI exemption and this issue was decided against the appellant.

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