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    <title>2004 (10) TMI 428 - CESTAT, NEW DELHI</title>
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    <description>A genuine assignment deed established that the brand name &quot;Mascot&quot; had been validly assigned to the appellants, despite the deed identifying the mark by number rather than by name. The record, including the trade mark certificate, confirmed that the number corresponded to the same brand, so the assignment was treated as covering the disputed mark. The appellants were therefore entitled to the concessional duty exemption attached to the brand, and denial of the exemption was not justified.</description>
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      <title>2004 (10) TMI 428 - CESTAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=114557</link>
      <description>A genuine assignment deed established that the brand name &quot;Mascot&quot; had been validly assigned to the appellants, despite the deed identifying the mark by number rather than by name. The record, including the trade mark certificate, confirmed that the number corresponded to the same brand, so the assignment was treated as covering the disputed mark. The appellants were therefore entitled to the concessional duty exemption attached to the brand, and denial of the exemption was not justified.</description>
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      <pubDate>Fri, 15 Oct 2004 00:00:00 +0530</pubDate>
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