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    <title>2013 (2) TMI 278 - CESTAT MUMBAI</title>
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    <description>SSI exemption on medicaments was unavailable where the brand name was claimed under an assignment deed that was not yet effective because the trade marks were still unregistered. Before the first deed, no transfer of the brand name to the assessee had occurred; after the deed, the document itself made effectiveness contingent on registration, which was still pending. The brand name therefore continued to belong to the assignor, so the notification condition barring use of another person&#039;s brand name was not met. The cited precedent was distinguished because it concerned a valid and effective assignment during the clearance period.</description>
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    <pubDate>Thu, 27 Sep 2012 00:00:00 +0530</pubDate>
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      <title>2013 (2) TMI 278 - CESTAT MUMBAI</title>
      <link>https://www.taxtmi.com/caselaws?id=220873</link>
      <description>SSI exemption on medicaments was unavailable where the brand name was claimed under an assignment deed that was not yet effective because the trade marks were still unregistered. Before the first deed, no transfer of the brand name to the assessee had occurred; after the deed, the document itself made effectiveness contingent on registration, which was still pending. The brand name therefore continued to belong to the assignor, so the notification condition barring use of another person&#039;s brand name was not met. The cited precedent was distinguished because it concerned a valid and effective assignment during the clearance period.</description>
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      <pubDate>Thu, 27 Sep 2012 00:00:00 +0530</pubDate>
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