Identification marks are not brand names of others where they serve product identification and traceability, preserving SSI exemption.

Identification marks affixed on goods do not amount to another person's trade name or brand name unless the evidence shows a commercial connection with that person. Buyer affidavits stated that the marks were not their trade names or brand names, and the marks were used for product identification, consignment traceability and compliance purposes. Decisions relied on by the Revenue were distinguished because, on their facts, the marks had been treated as brand names of others. On that reasoning, mere use of a product name, house mark or initials, without proof that it belongs to another person as a brand or trade name, does not deny small scale industries exemption.

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Issues: Whether the identification marks affixed on the goods were trade names or brand names of others so as to deny small scale industries exemption.

Analysis: The dispute turned on whether marks used on the goods were merely identification marks for consignment and traceability or whether they indicated a commercial connection with another person. The evidence included affidavits from buyers stating that the marks were not their trade names or brand names. The authorities relied upon by the Revenue were distinguished because, on the facts of those cases, the marks were held to be brand names of others, whereas the present case involved identification marks used for the purpose of product identification and compliance requirements. The reasoning in the cited decisions also supported the principle that mere marking of a product name, house mark, or initials, without proof that it belongs to another person as a brand or trade name, does not by itself disqualify the exemption.

Conclusion: The identification marks were not brand names or trade names of others, and the assessee remained entitled to the exemption.

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