SSI exemption denied where goods bore a foreign supplier's brand name, and later trademark registration was not retrospective.

Use of a foreign supplier's brand name on excisable goods disqualified the manufacturer from small scale industry exemption because the exemption applies only where goods are not manufactured under another person's brand name. Later trademark registration in the appellant's name did not have retrospective effect for excise purposes, so eligibility had to be tested with reference to the relevant clearance period. Authorities cited for the appellant were found inapplicable on the facts, and the demand was sustained for the disputed period.

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Issues: Whether the appellant was entitled to the small scale industry exemption despite using the brand name of its foreign supplier, and whether its later trademark registration could confer exemption for the earlier period.

Analysis: The appellant used the brand name of the foreign supplier on its goods, which disentitled it from SSI exemption available only where the goods are not manufactured under another person's brand name. The subsequent registration of the mark in the appellant's name did not operate retrospectively for excise purposes, and eligibility had to be tested from the relevant clearance period. The authorities relied on by the appellant were found inapplicable on the facts.

Conclusion: The appellant was not entitled to SSI exemption for the disputed period, and the demand was sustained.

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