https://www.taxtmi.com/caselaws?id=53416 Use of a surname or family name on goods does not, by itself, amount to use of a brand name or trade name unless ownership by a particular person is shown; on that basis, SSI exemption under Notification No. 1/93-C.E. is not denied. Denial also requires the common-brand allegation to be supported by identity of goods in the relevant legal sense; where the products differ in models, capacities, usage, and buyers, they are not treated as identical merely because they fall under similar headings or broad descriptions. On these principles, the denial of SSI exemption, and the consequential demand and penalties, were found unsustainable. en-us Fri, 13 Feb 2004 00:00:00 +0530 Tue, 25 Jun 2024 12:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53416 Use of a surname or family name on goods does not, by itself, amount to use of a brand name or trade name unless ownership by a particular person is shown; on that basis, SSI exemption under Notification No. 1/93-C.E. is not denied. Denial also requires the common-brand allegation to be supported by identity of goods in the relevant legal sense; where the products differ in models, capacities, usage, and buyers, they are not treated as identical merely because they fall under similar headings or broad descriptions. On these principles, the denial of SSI exemption, and the consequential demand and penalties, were found unsustainable. Case-Laws Central Excise Fri, 13 Feb 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53416