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    <title>2014 (12) TMI 865 - MADRAS HIGH COURT</title>
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    <description>The Tribunal upheld the denial of exemption under Notification No.175/86 for the appellant&#039;s goods bearing brand names connected to other companies, emphasizing the significance of establishing a trade-related connection through brand names to determine eligibility for exemption. The decision was based on Explanation VIII of the Notification, requiring a clear connection between the goods and the person using the brand name, regardless of registration status. The Tribunal found the appellant&#039;s use of the brand name MARUTI indicated a connection with Maruti Udyog Ltd., justifying the denial of exemption.</description>
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      <title>2014 (12) TMI 865 - MADRAS HIGH COURT</title>
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      <description>The Tribunal upheld the denial of exemption under Notification No.175/86 for the appellant&#039;s goods bearing brand names connected to other companies, emphasizing the significance of establishing a trade-related connection through brand names to determine eligibility for exemption. The decision was based on Explanation VIII of the Notification, requiring a clear connection between the goods and the person using the brand name, regardless of registration status. The Tribunal found the appellant&#039;s use of the brand name MARUTI indicated a connection with Maruti Udyog Ltd., justifying the denial of exemption.</description>
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