Brand name ownership on approved product labels defeated SSI exemption, as the markings showed another entity's trade mark.

Product labels and markings on medicaments, including the registered trade mark and the marketing entity's name, were treated as statutory material approved by the drug authority. In the absence of contrary evidence, those approved markings were sufficient to show that the brand name belonged to another concern and not to the appellant. As the Small Scale Industry exemption was available only where the goods bore the assessee's own eligible brand name, the appellant could not claim the benefit. The document states that the denial of SSI exemption was upheld and the Revenue's view sustained.

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Issues: Whether the appellant was using the brand name of another person so as to disentitle it from Small Scale Industry exemption under Notification No. 1/93-CE dated 28.02.1993.

Analysis: The labels and markings on medicaments, including references to the registered trade mark and the entity marketing the goods, were part of the statutory material submitted to and approved by the drug authority. In the absence of any contrary evidence dislodging those markings, the mention on the products could not be ignored. On that basis, the brand name was held to belong to the other concern and not to the appellant.

Conclusion: The appellant was not entitled to the exemption, and the Revenue's view was sustained.

Final Conclusion: The order denying SSI exemption was upheld, and the appeal failed.

Ratio Decidendi: Where the product labels, approved in the statutory regulatory process, indicate ownership of the brand name by another entity and there is no contrary evidence, the assessee cannot claim exemption available only to goods bearing its own eligible brand name.

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