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    <title>Excise - SSI Exemption - Same brand name is used by two manufactures - SSI exemption can not be denied</title>
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    <description>The tribunal addressed whether denial of the SSI exemption is justified when identical unregistered trade names are used by multiple manufacturers and found that where such trade names do not belong to any person or entity, refusal of the SSI exemption on that ground is inappropriate because absence of proprietary ownership of the marks does not support denial of the excise benefit.</description>
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      <description>The tribunal addressed whether denial of the SSI exemption is justified when identical unregistered trade names are used by multiple manufacturers and found that where such trade names do not belong to any person or entity, refusal of the SSI exemption on that ground is inappropriate because absence of proprietary ownership of the marks does not support denial of the excise benefit.</description>
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