SSI exemption barred for goods bearing another person's brand name, even if unregistered, where trade connection is shown.

SSI exemption is unavailable where cleared goods bear another person's brand name or trade name, because the exclusion applies whether or not the mark is registered and turns on a trade connection with another person. Here, markings on the goods, seizure material, statements of company personnel and buyers, and supporting documents established that the appellants were clearing goods under another person's name. The Trade Marks Registry communication did not alter the position, since registration is not determinative for the exemption bar. The exemption was therefore denied and the demand, penalty, and related reliefs as modified in appeal were upheld.

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Issues: Whether the appellants were entitled to small scale industry exemption when the cleared goods bore brand names or trade names of other persons.

Analysis: The goods and seized articles showed markings of names used by persons other than the appellants. The statements of the managing director and production supervisor, the buyers' statements, the seized goods, and the supporting documents corroborated the Revenue's case that the appellants were clearing manufactured goods with another person's brand name. The exclusion in the exemption notification applies to a brand name or trade name whether registered or not, and the requirement is only that the name or mark indicates a connection in the course of trade with another person. The communication from the Trade Marks Registry did not assist the appellants because registration was not determinative for denial of the exemption.

Conclusion: The appellants were not entitled to the exemption, and the demand, penalty, and related reliefs as modified in appeal were upheld against them.

Ratio Decidendi: SSI exemption is unavailable where the goods bear another person's brand name or trade name, even if the mark is unregistered, because registration is not necessary for the exemption bar to operate.

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