SSI exemption denied where brand name assignment was ineffective until trade mark registration, keeping ownership with the assignor.

SSI exemption on medicaments was unavailable where the brand name was claimed under an assignment deed that was not yet effective because the trade marks were still unregistered. Before the first deed, no transfer of the brand name to the assessee had occurred; after the deed, the document itself made effectiveness contingent on registration, which was still pending. The brand name therefore continued to belong to the assignor, so the notification condition barring use of another person's brand name was not met. The cited precedent was distinguished because it concerned a valid and effective assignment during the clearance period.

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Issues: Whether the appellant was entitled to small scale industry exemption on medicaments cleared under a brand name claimed to have been assigned by deed, when the trade marks were not yet registered and the assignment was stated to take effect only upon registration.

Analysis: The exemption was unavailable for the period before the first assignment deed, as there was no transfer of the brand name in favour of the appellant. For the period after the deed, the document itself provided that the assignment would take effect only when the trade marks were registered. Since registration had not occurred and the application was still pending, the brand name continued to belong to the assignor. The condition in the SSI exemption notification prohibiting use of another person's brand name was therefore not satisfied. The relied-upon precedent was distinguishable because, there, a valid and effective assignment existed during the clearance period.

Conclusion: The appellant was not entitled to the SSI exemption, and the demand was sustainable.

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