https://www.taxtmi.com/caselaws?id=106984 Small scale exemption remains available where the brand name affixed to goods is registered in the manufacturer's own name in India. Exemption notifications denying relief for use of another person's brand name turn on ownership of the trade mark in India. Registration confers exclusive rights to use the mark for the registered goods, preventing another person from asserting use rights in India. The existence of a foreign company using the same name does not displace the Indian registrant's entitlement where that company has not asserted rights over the Indian trade mark. The bar for another person's brand name therefore does not apply. en-us Thu, 31 Oct 2002 00:00:00 +0530 Fri, 16 Mar 2012 18:07:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=106984 Small scale exemption remains available where the brand name affixed to goods is registered in the manufacturer's own name in India. Exemption notifications denying relief for use of another person's brand name turn on ownership of the trade mark in India. Registration confers exclusive rights to use the mark for the registered goods, preventing another person from asserting use rights in India. The existence of a foreign company using the same name does not displace the Indian registrant's entitlement where that company has not asserted rights over the Indian trade mark. The bar for another person's brand name therefore does not apply. Case-Laws Central Excise Thu, 31 Oct 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=106984