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Issues: Whether the appellants were entitled to the benefit of the small scale industry exemption under Notification No. 175/86 where the goods bore the words indicating the foreign collaborator and the marketing company, and whether such words amounted to use of another person's brand name.
Analysis: The words printed on the label referred only to the company that supplied the technology under licence and the company that marketed the goods. Such references identified the relevant companies and did not amount to a symbol, monogram, label, signature, invented word, or other device constituting a brand name within the meaning of the notification. The earlier decisions relied upon were treated as applicable, and the labels were held to be company names, i.e. house marks, rather than brand names.
Conclusion: The appellants were entitled to the exemption under Notification No. 175/86, and the denial of SSI benefit was unsustainable.
Final Conclusion: The appeal succeeded and the impugned order was set aside, with consequential relief as permissible in law.
Ratio Decidendi: Mere mention of the name of a foreign collaborator or marketing company on the product label does not, by itself, constitute use of another person's brand name; such references are treated as house marks and do not defeat exemption where the notification disqualifies only branded goods.