https://www.taxtmi.com/caselaws?id=106093 Use of a mark associated with a foreign company does not disqualify exemption where the brand name is registered in India in the manufacturer's own name. The goods bore the mark "LK Pace", but the trademark registry record showed the logo "LK Pace Switches & Accessories" as the appellant's registered brand name. On that basis, the mark was not treated as "another person's" brand name for the purpose of Notifications 1/93, 38/97 and 9/98, and the exemption denial was unsustainable. The impugned refusal of exemption was set aside. en-us Tue, 04 Dec 2001 00:00:00 +0530 Mon, 12 Mar 2012 16:10:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=106093 Use of a mark associated with a foreign company does not disqualify exemption where the brand name is registered in India in the manufacturer's own name. The goods bore the mark "LK Pace", but the trademark registry record showed the logo "LK Pace Switches & Accessories" as the appellant's registered brand name. On that basis, the mark was not treated as "another person's" brand name for the purpose of Notifications 1/93, 38/97 and 9/98, and the exemption denial was unsustainable. The impugned refusal of exemption was set aside. Case-Laws Central Excise Tue, 04 Dec 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=106093