Brand name use for SSI exemption requires market of the goods, not mere initials of a non-manufacturing institute.

Use of the initials of a non-manufacturing industrial institute on base plates did not amount to use of another's brand name for SSI exemption purposes. The initials referred only to the institute and were not shown to identify the goods in trade as a trademark or brand. Mere affixation of a house name or initials, without proof that the goods are known in the market by that name, is insufficient to deny small scale industry exemption. On that reasoning, denial of SSI exemption was unsustainable and the view taken was against the Revenue.

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Issues: Whether the use of the initials of an industrial institute on base plates manufactured by the appellant constituted use of another's brand name so as to deny the small scale industry exemption.

Analysis: The exemption was unavailable only if the unit used the brand name of another unit. The initials affixed on the goods referred to the industrial institute and not to the goods as a trade mark or brand by which the goods were known in the market. The institute was not itself a manufacturer, and mere incorporation of its initials on the manufactured item did not establish that the goods bore another's brand name. The reasoning was consistent with the principle that affixation of a house name or initials does not, by itself, amount to use of a brand name.

Conclusion: The initials did not constitute a brand name for the goods, so the denial of SSI exemption was unsustainable and the finding was against the Revenue.

Ratio Decidendi: Mere affixation of the initials or house name of a non-manufacturing institution on goods does not amount to use of another's brand name unless the goods are identified in trade by that name.

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