https://www.taxtmi.com/caselaws?id=280516 The Appellate Tribunal CESTAT MUMBAI ruled in favor of M/s. Ultraseal (I) Ltd., affirming their eligibility for the Small Scale Exemption under Notification No. 1/93. The Tribunal held that the logo used by the Indian company was not identical or deceptively similar to that of the foreign collaborator. Additionally, the certificate disowning the logo issued by the foreign company supported the Indian company's exclusive right to use the logo. The Tribunal emphasized the distinction between identical and deceptively similar trademarks, ultimately rejecting the Revenue's appeal and upholding the Indian company's entitlement to the exemption notification. en-us Thu, 31 Oct 2002 00:00:00 +0530 Wed, 08 May 2019 14:38:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=280516 The Appellate Tribunal CESTAT MUMBAI ruled in favor of M/s. Ultraseal (I) Ltd., affirming their eligibility for the Small Scale Exemption under Notification No. 1/93. The Tribunal held that the logo used by the Indian company was not identical or deceptively similar to that of the foreign collaborator. Additionally, the certificate disowning the logo issued by the foreign company supported the Indian company's exclusive right to use the logo. The Tribunal emphasized the distinction between identical and deceptively similar trademarks, ultimately rejecting the Revenue's appeal and upholding the Indian company's entitlement to the exemption notification. Case-Laws Central Excise Thu, 31 Oct 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=280516