https://www.taxtmi.com/caselaws?id=33288 Use of a foreign collaborator's name on products under a paid technical collaboration agreement does not, by itself, amount to unauthorised adoption of another's brand name for SSI exemption purposes. Where consideration was paid for technical know-how and use of the collaborator's name in India, and the agreement did not prohibit such use after expiry, mere reliance on the foreign name was insufficient to deny the exemption. The denial of small scale industry exemption was therefore unsustainable, and the assessee remained entitled to the benefit of the notifications. en-us Tue, 02 Sep 2008 00:00:00 +0530 Sat, 02 May 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=33288 Use of a foreign collaborator's name on products under a paid technical collaboration agreement does not, by itself, amount to unauthorised adoption of another's brand name for SSI exemption purposes. Where consideration was paid for technical know-how and use of the collaborator's name in India, and the agreement did not prohibit such use after expiry, mere reliance on the foreign name was insufficient to deny the exemption. The denial of small scale industry exemption was therefore unsustainable, and the assessee remained entitled to the benefit of the notifications. Case-Laws Central Excise Tue, 02 Sep 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=33288