https://www.taxtmi.com/caselaws?id=260230 SSI exemption under Notification No. 175/86-CE is unavailable where specified goods bear another person's brand name or trade name, and a brand name includes any mark indicating a trade connection with that person. The critical question is whether the mark is used as another person's brand or as the assessee's own brand; if the assessee can show the mark is its own, exemption is not automatically denied even if another person also claims it. The factual issues on ownership and user of the mark required reconsideration by the adjudicating authority. en-us Thu, 19 Mar 2015 00:00:00 +0530 Thu, 30 Jul 2015 11:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=260230 SSI exemption under Notification No. 175/86-CE is unavailable where specified goods bear another person's brand name or trade name, and a brand name includes any mark indicating a trade connection with that person. The critical question is whether the mark is used as another person's brand or as the assessee's own brand; if the assessee can show the mark is its own, exemption is not automatically denied even if another person also claims it. The factual issues on ownership and user of the mark required reconsideration by the adjudicating authority. Case-Laws Central Excise Thu, 19 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=260230