https://www.taxtmi.com/caselaws?id=330649 A brand name used under an earlier assignment and family settlement in a specified territory did not defeat small scale industries exemption merely because formal trademark registration came later. The record showed long-standing territorial use of the mark, with the assessee entitled to use BONNE in its allotted area from 1990 onwards. The later registration in 2004 was treated as reflecting that pre-existing entitlement, and use within the assigned territory was not considered use of another person's brand name for SSI purposes. en-us Tue, 28 Jun 2016 00:00:00 +0530 Fri, 10 Feb 2017 18:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=330649 A brand name used under an earlier assignment and family settlement in a specified territory did not defeat small scale industries exemption merely because formal trademark registration came later. The record showed long-standing territorial use of the mark, with the assessee entitled to use BONNE in its allotted area from 1990 onwards. The later registration in 2004 was treated as reflecting that pre-existing entitlement, and use within the assigned territory was not considered use of another person's brand name for SSI purposes. Case-Laws Central Excise Tue, 28 Jun 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=330649