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    <title>2012 (12) TMI 739 - CESTAT NEW DELHI</title>
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    <description>SSI exemption under Notification No. 1/93-CE was unavailable where goods were cleared under a composite brand name that included another person&#039;s trade name. The use of &quot;Tetenal&quot;, admittedly belonging to M/s. Tetenal Vertribs GmBH, Germany, together with &quot;Dugar&quot; did not change the character of the mark for exemption purposes. A prefix added to a third party&#039;s brand name did not remove the trade connection denoted by that name. The result was denial of SSI exemption for goods marked &quot;Dugar Tetenal&quot;.</description>
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    <pubDate>Mon, 02 Jul 2012 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=219724</link>
      <description>SSI exemption under Notification No. 1/93-CE was unavailable where goods were cleared under a composite brand name that included another person&#039;s trade name. The use of &quot;Tetenal&quot;, admittedly belonging to M/s. Tetenal Vertribs GmBH, Germany, together with &quot;Dugar&quot; did not change the character of the mark for exemption purposes. A prefix added to a third party&#039;s brand name did not remove the trade connection denoted by that name. The result was denial of SSI exemption for goods marked &quot;Dugar Tetenal&quot;.</description>
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