https://www.taxtmi.com/caselaws?id=280516 SSI exemption could not be denied merely because the assessee used a logo said to be deceptively similar to that of a foreign collaborator, where the collaborator expressly certified that the logo was the assessee's own and raised no objection to its use during the collaboration period. The Tribunal applied the settled position that the notification did not bar exemption on deceptive similarity alone, and that denial required a proper basis showing prohibited brand-name use. On those facts, the assessee remained entitled to the exemption, and the revenue's challenge failed. 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 SSI exemption could not be denied merely because the assessee used a logo said to be deceptively similar to that of a foreign collaborator, where the collaborator expressly certified that the logo was the assessee's own and raised no objection to its use during the collaboration period. The Tribunal applied the settled position that the notification did not bar exemption on deceptive similarity alone, and that denial required a proper basis showing prohibited brand-name use. On those facts, the assessee remained entitled to the exemption, and the revenue's challenge failed. Case-Laws Central Excise Thu, 31 Oct 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=280516