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Issues: Whether the respondent was entitled to Small Scale Industry exemption under Notification No. 1/93-CE when the goods were cleared under the composite brand name "Dugar Tetenal", where "Tetenal" belonged to another person.
Analysis: The exemption under Notification No. 1/93-CE was unavailable where the manufacturer affixed the goods with the brand name or trade name of another person. The word "Tetenal" was admittedly the brand name of M/s. Tetenal Vertribs GmBH, Germany, and its use along with "Dugar" indicated a connection in the course of trade with that concern. Mere addition of another word to a third party's brand name did not change the character of the brand name for exemption purposes. The view that a composite mark becomes distinct merely because of the added prefix was inconsistent with the settled principle that use of part of another person's brand name is sufficient to deny the exemption when it denotes trade connection.
Conclusion: The respondent was not entitled to SSI exemption in respect of goods cleared under the brand name "Dugar Tetenal".