https://www.taxtmi.com/caselaws?id=344947 SSI exemption was denied because the assessee used the foreign collaborator's brand name and logo during the relevant period, and retrospective trade mark registration did not change the character of those clearances; the agreement showed only permitted use, not transfer of the mark. The deeming effect under trade marks law was confined to that statute and did not extend the SSI benefit. Duty was, however, required to be recomputed on a cum-duty basis because the sale documents did not separately show excise duty and no separate duty was collected from buyers. Partial relief was granted. en-us Tue, 27 Jun 2017 00:00:00 +0530 Wed, 02 Aug 2017 10:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=344947 SSI exemption was denied because the assessee used the foreign collaborator's brand name and logo during the relevant period, and retrospective trade mark registration did not change the character of those clearances; the agreement showed only permitted use, not transfer of the mark. The deeming effect under trade marks law was confined to that statute and did not extend the SSI benefit. Duty was, however, required to be recomputed on a cum-duty basis because the sale documents did not separately show excise duty and no separate duty was collected from buyers. Partial relief was granted. Case-Laws Central Excise Tue, 27 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=344947