Composite brand mark "TATA ACE" did not prove ownership by another person, so small scale exemption remained available.

The exemption under the small scale industry notification could not be denied merely because the assessee's goods bore the composite mark "TATA ACE". The decisive question was whether that mark was shown to be the brand name or trade name of another person within the meaning of the notification. On the facts, the record did not establish that "TATA ACE" belonged to some other person, and the mark was treated as indicating suitability for a particular vehicle rather than ownership by another trader. The small scale exemption was therefore available, and the revenue's challenge failed.

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Issues: Whether the goods manufactured by the assessee and bearing the brand name "TATA ACE" were hit by Para 4 of the small scale exemption notifications as goods bearing the brand name of another person, thereby denying the exemption.

Analysis: The only substantive question was whether the composite mark "TATA ACE" amounted to the brand name or trade name of another person within the meaning of the exemption notification. The expression "brand name or trade name" in the notification covers a mark used to indicate a connection in the course of trade with a person using such mark. However, exemption is denied only when the goods bear the brand name of another person. On the facts, the mark used by the assessee was not shown to be the brand name of another person, and the record did not establish that "TATA ACE" belonged to some other person for the purpose of the notification. The use of "Tata" along with "Ace" was accepted as indicating suitability for a particular vehicle and not as a distinct brand owned by another person.

Conclusion: The goods did not bear the brand name of another person within the meaning of the notifications, so the small scale exemption was available to the assessee.

Final Conclusion: The revenue's challenge failed because the composite mark was not proved to be the brand name of another person for the purpose of denying SSI exemption.

Ratio Decidendi: Exemption under a small scale notification cannot be denied merely because the goods bear a composite mark containing a well-known word or element unless that mark is shown to be the brand name of another person within the meaning of the notification.

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