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    <title>2018 (1) TMI 691 - CESTAT NEW DELHI</title>
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    <description>SSI exemption could not be denied merely because the appellant used the brand name &#039;Goldmedal&#039; on switchgear and fuses. The Tribunal noted that an earlier order in the appellant&#039;s own case had accepted use of the brand name, and applied the principle that a trade mark or brand name need not be confined to all goods and may lawfully belong to different persons for different classes of goods. On that basis, the denial of SSI benefit was not sustainable and the exemption was allowed.</description>
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    <pubDate>Wed, 22 Nov 2017 00:00:00 +0530</pubDate>
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      <title>2018 (1) TMI 691 - CESTAT NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=353955</link>
      <description>SSI exemption could not be denied merely because the appellant used the brand name &#039;Goldmedal&#039; on switchgear and fuses. The Tribunal noted that an earlier order in the appellant&#039;s own case had accepted use of the brand name, and applied the principle that a trade mark or brand name need not be confined to all goods and may lawfully belong to different persons for different classes of goods. On that basis, the denial of SSI benefit was not sustainable and the exemption was allowed.</description>
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      <pubDate>Wed, 22 Nov 2017 00:00:00 +0530</pubDate>
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