SSI exemption and brand name comparison: a mark used for different goods was not treated as another person's registered brand.

For SSI exemption purposes, a brand name must be assessed as a whole, and a common word or similar monogram does not by itself make two marks the same when they are used for different goods. The mark "Mahaan TASTEMAKER" was separately applied for in relation to pickles, while "Mahaan" was registered in favour of another concern for specified food products, not pickles. Since the assessee disclosed its use to the department and the mark was not identical to the other registered mark, the branded pickles remained eligible for small-scale industry exemption. The duty demand was therefore not sustainable.

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Issues: Whether the branded pickles cleared by the assessee under the mark "Mahaan TASTEMAKER" were ineligible for small-scale industry exemption on the ground that the mark belonged to another person and was the same as, or connected with, the registered mark "Mahaan".

Analysis: The mark "Mahaan" was registered in favour of another concern for specified food products, not for pickles. The assessee had separately applied for registration of "Mahaan TASTEMAKER" for pickles and had disclosed its use to the department. A brand name is to be examined as a whole, and the presence of a common word does not by itself make two marks the same when they are used for different goods. The use of a similar monogram did not alter this conclusion. The Board's circular permitted the same mark or trade mark for different classes of goods manufactured by different persons, and the cited precedent supported the view that identical or similar elements do not necessarily make the brand names the same.

Conclusion: The mark "Mahaan TASTEMAKER" was not the same as "Mahaan", and the branded pickles were entitled to the exemption. The Revenue's challenge failed.

Final Conclusion: The assessee retained the benefit of the SSI exemption notifications on the branded pickles, and the duty demand was not sustainable.

Ratio Decidendi: For SSI exemption purposes, a brand name must be treated as a whole, and a mark used for different goods does not become the brand name of another person merely because it contains a common element or a similar monogram.

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