https://www.taxtmi.com/caselaws?id=185470 Concessional duty under exemption notifications was held available where the goods carried the mark "CMS" after a valid assignment of the trademark to the assessee. The material distinction was between mere permission to use another's brand name and a deed of assignment transferring ownership; only the former would ordinarily attract the brand-name exclusion. As the mark had been assigned for a fixed period and the assessee's products were not connected with the assignor's products, the brand-name bar did not apply. The duty demand, interest and penalties were therefore unsustainable. 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 Concessional duty under exemption notifications was held available where the goods carried the mark "CMS" after a valid assignment of the trademark to the assessee. The material distinction was between mere permission to use another's brand name and a deed of assignment transferring ownership; only the former would ordinarily attract the brand-name exclusion. As the mark had been assigned for a fixed period and the assessee's products were not connected with the assignor's products, the brand-name bar did not apply. The duty demand, interest and penalties were therefore unsustainable. Case-Laws Central Excise Thu, 08 Oct 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=185470