House mark versus brand name: company name label did not defeat SSI exemption under Notification No. 175/86.

Use of a manufacturer's own company name as a house mark, without any foreign brand name or product-identifying mark, does not amount to use of a brand name or trade name for denying SSI exemption under Notification No. 175/86. The distinction is that a house mark identifies the manufacturer, while a brand name identifies the goods. On that basis, affixing the company name label on the goods did not bring them within the mischief of brand name or trade name use, and the assessee retained the benefit of the exemption.

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Issues: Whether affixing the company name label on the goods amounted to use of a brand name or trade name so as to deny the benefit of Notification No. 175/86.

Analysis: The only marking on the goods was the company's own name sticker, and there was no use of any foreign brand name. For denying the exemption, the mark must be a brand name associated with the goods. A company name used as a house mark identifies the manufacturer, whereas a product mark or brand name identifies the product. Applying that distinction, the use of the company name did not bring the goods within the mischief of brand name or trade name.

Conclusion: The use of the company name label did not disentitle the assessee from the exemption under Notification No. 175/86.

Final Conclusion: The Revenue's challenge to the exemption failed, and the assessee retained the benefit of the notification.

Ratio Decidendi: A manufacturer's own company name, when used only as a house mark and not as a product-identifying brand, does not constitute a brand name or trade name for the purpose of denying SSI exemption.

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