https://www.taxtmi.com/caselaws?id=89809 Entitlement to exemption under Notification No. 140/83 depended on ownership of the trade mark at the time the benefit was claimed. The respondents had acquired the mark by deed of assignment, it was registered in their name, and the Trade Marks Registry recognised them as sole proprietor. A carton reference describing the product as a formulation of a foreign company did not amount to use of that company's brand name, and use of the same mark by another unit could not defeat the lawful owner's claim. The exemption therefore remained available and the bar against use of another person's brand name did not apply. en-us Fri, 24 Jul 1998 00:00:00 +0530 Thu, 29 Sep 2011 17:54:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89809 Entitlement to exemption under Notification No. 140/83 depended on ownership of the trade mark at the time the benefit was claimed. The respondents had acquired the mark by deed of assignment, it was registered in their name, and the Trade Marks Registry recognised them as sole proprietor. A carton reference describing the product as a formulation of a foreign company did not amount to use of that company's brand name, and use of the same mark by another unit could not defeat the lawful owner's claim. The exemption therefore remained available and the bar against use of another person's brand name did not apply. Case-Laws Central Excise Fri, 24 Jul 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89809