Brand name restriction does not bar SSI exemption for diaries printed on behalf of LIC

Small scale exemption was available for diaries printed on behalf of LIC because LIC's name and logo on the diaries did not amount to use of another person's brand name or trade name for branded goods. The exclusion in the exemption notification applies only where the mark is used in connection with goods in trade; a life insurer is not engaged in the manufacture or trade of diaries. On that reasoning, denial of SSI exemption for diaries cleared to LIC was not justified.

---

---

Issues: Whether the appellant was entitled to small scale exemption for diaries printed for LIC despite the presence of LIC's name and logo on the diaries.

Analysis: The exemption notification denied benefit to specified goods bearing the brand name or trade name of another person. The diaries were printed for LIC, whose business is life insurance and not the manufacture or trade of diaries. Applying the CBEC clarification that the mischief of the brand name restriction arises only when the mark is used in connection with branded goods in the course of trade, the presence of LIC's name and logo on diaries printed on LIC's behalf did not amount to brand use attracting the exclusion.

Conclusion: The denial of SSI exemption was not justified and the appellant was entitled to the exemption in respect of the diaries cleared to LIC.

---