https://www.taxtmi.com/caselaws?id=340098 SSI exemption was denied because the trade mark arrangement granted only a limited right to manufacture mineral water and did not transfer the right to sell goods under the brand name. On that reading, the assessee could not be treated as the owner of the brand name, since a trade mark without sale rights was treated as lacking real ownership value. The assessee's declaration in the classification papers that it owned the brand name was also found false, so the finding of misdeclaration was sustained and the appeal failed. en-us Thu, 23 Feb 2017 00:00:00 +0530 Fri, 25 Aug 2017 10:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=340098 SSI exemption was denied because the trade mark arrangement granted only a limited right to manufacture mineral water and did not transfer the right to sell goods under the brand name. On that reading, the assessee could not be treated as the owner of the brand name, since a trade mark without sale rights was treated as lacking real ownership value. The assessee's declaration in the classification papers that it owned the brand name was also found false, so the finding of misdeclaration was sustained and the appeal failed. Case-Laws Central Excise Thu, 23 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=340098