https://www.taxtmi.com/caselaws?id=331398 Exclusive assignment of a foreign brand name to an Indian manufacturer for use in India does not, by itself, disqualify the manufacturer from small scale exemption under Notification No. 9/99-CE. Where the trade mark is assigned for a specified period and used only in India under exclusive rights, the assessee uses the mark in its own right rather than as the brand name of another person. On that principle, an assessee using an assigned foreign brand name may still claim the exemption, and the Revenue's challenge fails. en-us Wed, 22 Jun 2016 00:00:00 +0530 Mon, 22 Aug 2016 13:09:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=331398 Exclusive assignment of a foreign brand name to an Indian manufacturer for use in India does not, by itself, disqualify the manufacturer from small scale exemption under Notification No. 9/99-CE. Where the trade mark is assigned for a specified period and used only in India under exclusive rights, the assessee uses the mark in its own right rather than as the brand name of another person. On that principle, an assessee using an assigned foreign brand name may still claim the exemption, and the Revenue's challenge fails. Case-Laws Central Excise Wed, 22 Jun 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=331398