SSI exemption depends on proof of another person's brand name; a house mark alone does not defeat relief.

SSI exemption under Notification No. 1/93-C.E. and Notification No. 8/98-C.E. was not denied where the department failed to prove that the elephant logo with the letters "UAP" was another person's registered or exclusively owned brand name. The distinction between a house mark and a brand name was material: a house mark identifies the manufacturer, while a brand name identifies the product in the market. Because the medicines were sold under product names such as Somkalpa, Sundari, Sanjivani and Kafeshwari, and the rival mark was not shown to be identical or proprietary, the proviso excluding exemption did not apply. The exemption benefit therefore remained available.

---

---

Issues: Whether the appellants were entitled to Small Scale Industry exemption under Notification No. 1/93-C.E. and Notification No. 8/98-C.E. when the goods bore an elephant logo with the letters "UAP", and whether such logo constituted another person's brand name so as to deny the exemption.

Analysis: The appellants used an elephant logo with the letters "UAP" on their medicines, while the record did not establish that the logo was a registered or exclusively owned trademark of another person. The distinction between a house mark and a brand name was relevant: a house mark identifies the manufacturer, whereas a brand name identifies the product by which it is sold or asked for. The goods were marketed under product names such as Somkalpa, Sundari, Sanjivani and Kafeshwari, and not as "Hathi". The two logos were also not identical, since the other mark used the letters "UNF". On these facts, the proviso denying SSI exemption for use of another's brand name was not attracted.

Conclusion: The denial of SSI exemption was unsustainable; the appellants were entitled to the benefit of the exemption notifications.

Final Conclusion: The appeal succeeded and the assessee retained the exemption benefit, with consequential relief.

Ratio Decidendi: For denial of SSI exemption on the ground of use of another's brand name, the department must establish that the mark is in fact another person's brand name and not merely a house mark or non-exclusive logo used to identify the manufacturer.

---