https://www.taxtmi.com/caselaws?id=185470 The appeal was dismissed, affirming the respondent's eligibility for concessional duty rates based on the ownership and valid assignment of the brand name 'CMS' as per established legal principles and precedents. The Tribunal emphasized the importance of exclusive ownership of the brand name in determining eligibility for duty concessions, highlighting that the assignment of the brand name to the respondent did not disqualify them from availing benefits under specific notifications. The Tribunal's decision was supported by interpretations of relevant case laws and Supreme Court judgments. en-us Thu, 08 Oct 2015 00:00:00 +0530 Fri, 11 Nov 2016 12:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=185470 The appeal was dismissed, affirming the respondent's eligibility for concessional duty rates based on the ownership and valid assignment of the brand name 'CMS' as per established legal principles and precedents. The Tribunal emphasized the importance of exclusive ownership of the brand name in determining eligibility for duty concessions, highlighting that the assignment of the brand name to the respondent did not disqualify them from availing benefits under specific notifications. The Tribunal's decision was supported by interpretations of relevant case laws and Supreme Court judgments. Case-Laws Central Excise Thu, 08 Oct 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=185470