SSI exemption and brand-name use: manufacturers may lose exemption if goods bear another's brand unless ownership or exceptions are shown. The document explains that SSI exemption is denied where goods bear a brand name belonging to another person, but the Revenue bears the burden of proof of ownership; registration is effective from the date of application. It lists exceptions preserving exemption-OEM component supplies, invoice-only brand indication, joint ownership by territory, promoter logos with the assessee's brand, assignment to the assessee, licensor name use, customer monograms for further manufacture, house marks, deceptively similar or unclaimed marks-and notes limits where partial use indicating connection or affixation of another's brand with the assessee's own name will deny exemption.
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Provisions expressly mentioned in the judgment/order text.
SSI exemption and brand-name use: manufacturers may lose exemption if goods bear another's brand unless ownership or exceptions are shown.
The document explains that SSI exemption is denied where goods bear a brand name belonging to another person, but the Revenue bears the burden of proof of ownership; registration is effective from the date of application. It lists exceptions preserving exemption-OEM component supplies, invoice-only brand indication, joint ownership by territory, promoter logos with the assessee's brand, assignment to the assessee, licensor name use, customer monograms for further manufacture, house marks, deceptively similar or unclaimed marks-and notes limits where partial use indicating connection or affixation of another's brand with the assessee's own name will deny exemption.
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