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    <title>2012 (6) TMI 585 - CESTAT, CHENNAI</title>
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    <description>The Tribunal ruled in favor of the appellants, allowing them Small Scale Industry (SSI) exemption despite using foreign brand names owned by their holding companies. The decision emphasized the distinction between ownership and the right to use a brand name, ultimately supporting the appellants&#039; eligibility for the exemption. The Tribunal&#039;s judgment aligned with precedents favoring SSI exemption entitlement in similar cases, such as Primella Sanitary Products and Convertech Equipment.</description>
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      <title>2012 (6) TMI 585 - CESTAT, CHENNAI</title>
      <link>https://www.taxtmi.com/caselaws?id=214273</link>
      <description>The Tribunal ruled in favor of the appellants, allowing them Small Scale Industry (SSI) exemption despite using foreign brand names owned by their holding companies. The decision emphasized the distinction between ownership and the right to use a brand name, ultimately supporting the appellants&#039; eligibility for the exemption. The Tribunal&#039;s judgment aligned with precedents favoring SSI exemption entitlement in similar cases, such as Primella Sanitary Products and Convertech Equipment.</description>
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