https://www.taxtmi.com/caselaws?id=344438 SSI exemption cannot be denied merely because contract goods are manufactured under another person's brand or trade name where the assessee holds an exclusive licence to manufacture and clear those products during the relevant period. The agreement and annexure showed authorisation to use the collaborator's trade name, with royalty payable for technical know-how and manufacture. The decisive test was whether the assessee had the right to use the brand name during the disputed period; a permanent or irrevocable assignment was not required. The assessee was therefore entitled to SSI exemption, and the duty demand, interest and penalties could not survive. en-us Wed, 24 May 2017 00:00:00 +0530 Fri, 18 Aug 2017 10:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=344438 SSI exemption cannot be denied merely because contract goods are manufactured under another person's brand or trade name where the assessee holds an exclusive licence to manufacture and clear those products during the relevant period. The agreement and annexure showed authorisation to use the collaborator's trade name, with royalty payable for technical know-how and manufacture. The decisive test was whether the assessee had the right to use the brand name during the disputed period; a permanent or irrevocable assignment was not required. The assessee was therefore entitled to SSI exemption, and the duty demand, interest and penalties could not survive. Case-Laws Central Excise Wed, 24 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=344438