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    <title>1994 (9) TMI 99 - HIGH COURT OF JUDICATURE AT CALCUTTA</title>
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    <description>A manufacturer using its own registered trade mark cannot be treated as affixing goods with the brand name or trade name of another person for purposes of Notification No. 175/86-C.E. The assessee was the registered proprietor of the mark &quot;Vulkan&quot; and, by virtue of registration, held the exclusive right to use it for the registered goods. The paragraph 7 exclusion applied only where the goods bore another person&#039;s brand name or trade name, not the manufacturer&#039;s own registered mark. The exemption therefore remained available, and the show-cause notice and connected letter were quashed.</description>
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    <pubDate>Thu, 01 Sep 1994 00:00:00 +0530</pubDate>
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      <title>1994 (9) TMI 99 - HIGH COURT OF JUDICATURE AT CALCUTTA</title>
      <link>https://www.taxtmi.com/caselaws?id=44498</link>
      <description>A manufacturer using its own registered trade mark cannot be treated as affixing goods with the brand name or trade name of another person for purposes of Notification No. 175/86-C.E. The assessee was the registered proprietor of the mark &quot;Vulkan&quot; and, by virtue of registration, held the exclusive right to use it for the registered goods. The paragraph 7 exclusion applied only where the goods bore another person&#039;s brand name or trade name, not the manufacturer&#039;s own registered mark. The exemption therefore remained available, and the show-cause notice and connected letter were quashed.</description>
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      <pubDate>Thu, 01 Sep 1994 00:00:00 +0530</pubDate>
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