https://www.taxtmi.com/caselaws?id=325080 SSI exemption is unavailable where cleared goods bear another person's brand name or trade name, because the exclusion applies whether or not the mark is registered and turns on a trade connection with another person. Here, markings on the goods, seizure material, statements of company personnel and buyers, and supporting documents established that the appellants were clearing goods under another person's name. The Trade Marks Registry communication did not alter the position, since registration is not determinative for the exemption bar. The exemption was therefore denied and the demand, penalty, and related reliefs as modified in appeal were upheld. en-us Mon, 01 Feb 2016 00:00:00 +0530 Thu, 10 Mar 2016 11:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=325080 SSI exemption is unavailable where cleared goods bear another person's brand name or trade name, because the exclusion applies whether or not the mark is registered and turns on a trade connection with another person. Here, markings on the goods, seizure material, statements of company personnel and buyers, and supporting documents established that the appellants were clearing goods under another person's name. The Trade Marks Registry communication did not alter the position, since registration is not determinative for the exemption bar. The exemption was therefore denied and the demand, penalty, and related reliefs as modified in appeal were upheld. Case-Laws Central Excise Mon, 01 Feb 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=325080