https://www.taxtmi.com/caselaws?id=50521 Sanitary napkins were treated as classifiable under Heading 48.18, following an earlier determination on the same product, and that classification was maintained. On the exemption issue, the Tribunal noted that the appellant had acquired the label and trade mark "Comfit"/"Comfit Always" by deed of assignment for consideration, and that the transferor did not thereafter assert ownership. It further stated that lack of prior permission from the trade mark authority did not, by itself, invalidate the assignment for exemption purposes. The appellant was therefore not disqualified from the benefit of Notifications No. 175/86 and 1/93 on the ground of brand ownership. en-us Thu, 22 Feb 2001 00:00:00 +0530 Mon, 23 Aug 2010 11:57:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50521 Sanitary napkins were treated as classifiable under Heading 48.18, following an earlier determination on the same product, and that classification was maintained. On the exemption issue, the Tribunal noted that the appellant had acquired the label and trade mark "Comfit"/"Comfit Always" by deed of assignment for consideration, and that the transferor did not thereafter assert ownership. It further stated that lack of prior permission from the trade mark authority did not, by itself, invalidate the assignment for exemption purposes. The appellant was therefore not disqualified from the benefit of Notifications No. 175/86 and 1/93 on the ground of brand ownership. Case-Laws Central Excise Thu, 22 Feb 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50521