https://www.taxtmi.com/caselaws?id=81925 SSI exemption under Notification No. 175/86-C.E., as amended, was available for LPG gas stoves bearing the brand name "Hotline" because the trade mark had been validly assigned to the manufacturers and registered in their own name. The notification's brand-name bar applied only where the goods bore the brand name or trade name of another person who was not entitled to the exemption. Once ownership of the brand name stood in the manufacturer's name, the goods could not be treated as branded with another person's mark, and the exemption could not be denied on that basis. en-us Wed, 15 Jul 1992 00:00:00 +0530 Wed, 29 Jun 2011 17:27:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81925 SSI exemption under Notification No. 175/86-C.E., as amended, was available for LPG gas stoves bearing the brand name "Hotline" because the trade mark had been validly assigned to the manufacturers and registered in their own name. The notification's brand-name bar applied only where the goods bore the brand name or trade name of another person who was not entitled to the exemption. Once ownership of the brand name stood in the manufacturer's name, the goods could not be treated as branded with another person's mark, and the exemption could not be denied on that basis. Case-Laws Central Excise Wed, 15 Jul 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81925