SSI exemption and brand name use: dissimilar registered marks did not bar the exemption

SSI exemption under Notification No. 8/2003-CE was available where the goods were sold under the mark "BHAMBER 2015" and the other concern used "HI BHAMBER". Because both marks were registered and were found to be dissimilar, the use of "BHAMBER 2015" was not treated as use of another person's brand name. The assessee was therefore entitled to the exemption.

---

---

Issues: Whether the appellant was disentitled to SSI exemption under Notification No. 8/2003-CE dated 01.03.2003 on the ground that it used the brand name of another person.

Analysis: The goods were marketed under the brand name "BHAMBER 2015", while the other concern used "HI BHAMBER". Both marks were found to be registered with the trademark authorities and to be dissimilar. On that basis, the use of "BHAMBER 2015" could not be treated as use of the brand name of another person.

Conclusion: The appellant was entitled to the benefit of SSI exemption under Notification No. 8/2003-CE dated 01.03.2003.

---