https://www.taxtmi.com/caselaws?id=96363 For SSI exemption purposes, a brand name must be assessed as a whole, and a common word or similar monogram does not by itself make two marks the same when they are used for different goods. The mark "Mahaan TASTEMAKER" was separately applied for in relation to pickles, while "Mahaan" was registered in favour of another concern for specified food products, not pickles. Since the assessee disclosed its use to the department and the mark was not identical to the other registered mark, the branded pickles remained eligible for small-scale industry exemption. The duty demand was therefore not sustainable. en-us Mon, 30 Apr 2001 00:00:00 +0530 Wed, 21 Dec 2011 12:10:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=96363 For SSI exemption purposes, a brand name must be assessed as a whole, and a common word or similar monogram does not by itself make two marks the same when they are used for different goods. The mark "Mahaan TASTEMAKER" was separately applied for in relation to pickles, while "Mahaan" was registered in favour of another concern for specified food products, not pickles. Since the assessee disclosed its use to the department and the mark was not identical to the other registered mark, the branded pickles remained eligible for small-scale industry exemption. The duty demand was therefore not sustainable. Case-Laws Central Excise Mon, 30 Apr 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=96363