https://www.taxtmi.com/caselaws?id=118183 Use of a common device element did not, by itself, disentitle the respondent to small scale industry exemption where the essential word marks on the cement bags were clearly different. The bags and logos showed bold and prominent use of distinct words, "BBC" and "Hira", and the overall impression was not likely to confuse purchasers. The similarity in a semi-circle and diamond design was held insufficient to make the brand names deceptive or deceptively similar. The claim to exemption therefore could not be denied on the ground of brand name or trade name use. en-us Mon, 03 Apr 2006 00:00:00 +0530 Fri, 29 Jun 2012 10:24:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=118183 Use of a common device element did not, by itself, disentitle the respondent to small scale industry exemption where the essential word marks on the cement bags were clearly different. The bags and logos showed bold and prominent use of distinct words, "BBC" and "Hira", and the overall impression was not likely to confuse purchasers. The similarity in a semi-circle and diamond design was held insufficient to make the brand names deceptive or deceptively similar. The claim to exemption therefore could not be denied on the ground of brand name or trade name use. Case-Laws Central Excise Mon, 03 Apr 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=118183