Brand name use on goods barred small scale exemption where "B.K." identified the buyer's mark "Beekay".

Use of the mark "B.K." on T.V. antennae, affixed at the instance of the marketing company and linked to its proposed brand name "Beekay", was treated as use of another person's brand name because the letters were identifiable with the pronounced brand and created a nexus with the buyer. On that basis, the small scale industry exemption under Notification No. 1/93-C.E. was barred, and the assessee was held ineligible for the exemption.

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Issues: Whether the assessee was entitled to small scale industry exemption under Notification No. 1/93-C.E. in respect of T.V. antennae cleared with the mark "B.K." when the mark was connected with the brand name "Beekay" of the buyer.

Analysis: The mark "B.K." was affixed on the goods at the instance of the marketing company for identification and the company had applied for registration of the brand name "Beekay" in its own name. The letters "B.K." were held to be identifiable with "Beekay" as names are commonly identified by their pronunciation, and the mark created a clear nexus between the goods and the buyer. On that reasoning, the use of "B.K." amounted to use of another person's brand name or trade name within the meaning of the notification, attracting the bar against exemption.

Conclusion: The assessee was not entitled to the exemption under Notification No. 1/93-C.E., and the Revenue's appeal succeeded.

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