SSI exemption denied where goods bore another concern's monogram and label, attracting the brand-name exclusion.

Small Scale Industry exemption under Notification No. 1/93-C.E. was unavailable where the goods carried the monogram and label of another concern and were sold as "Marketed by" that concern. The exemption excluded specified goods bearing the brand name of another person, and the Court treated the markings as more than a mere house mark. On that basis, the statutory bar applied and the denial of SSI benefit was upheld.

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Issues: Whether the petitioner was entitled to Small Scale Industry exemption under Notification No. 1/93-C.E. dated 1-3-1993 when the goods bore the monogram and label of another concern and were marketed under the words "Marketed by" that concern.

Analysis: The exemption notification denied benefit where the specified goods carried the brand name of another person. On the facts, the goods were found to bear the monogram and label of the marketing concern, not merely a house mark. The Court accepted the respondents' case that the earlier authority had overlooked these markings and that the statutory condition excluding goods bearing another's brand name was attracted.

Conclusion: The petitioner was not entitled to the SSI exemption, and the denial of benefit under Notification No. 1/93-C.E. was upheld.

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