https://www.taxtmi.com/caselaws?id=116862 Exemption under the notification was not dependent on the user owning the brand name or logo. The decisive enquiry was the first use of the monogram/logo "Cyclo" and whether any legally enforceable ownership right existed in trade and mercantile practice. As the record showed use of the logo by more than one concern at different times and that enquiry had not been properly concluded, the matter was remanded for de novo determination after hearing the appellants. The appellants succeeded to that extent. en-us Wed, 07 Dec 2005 00:00:00 +0530 Mon, 18 Jun 2012 13:29:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116862 Exemption under the notification was not dependent on the user owning the brand name or logo. The decisive enquiry was the first use of the monogram/logo "Cyclo" and whether any legally enforceable ownership right existed in trade and mercantile practice. As the record showed use of the logo by more than one concern at different times and that enquiry had not been properly concluded, the matter was remanded for de novo determination after hearing the appellants. The appellants succeeded to that extent. Case-Laws Central Excise Wed, 07 Dec 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116862