https://www.taxtmi.com/caselaws?id=54267 SSI exemption under Notification No. 8/02 could not be denied merely because the trademark assignment deed was unregistered with the trade mark authority, as settled law recognises eligibility on the basis of a valid assignment. The allegation that the transfer was a fac ade was rejected on the terms of the deed and the authorities relied upon. The deed's description of goods, covering readymade garments, hosiery, children's wear, clothing, jeans, neckties, uniforms and shoes, was held wide enough to include trousers of all kinds. The denial of SSI exemption was therefore unsustainable, and the assessee was entitled to the notification benefit. en-us Tue, 05 Jul 2005 00:00:00 +0530 Tue, 19 Oct 2010 11:21:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54267 SSI exemption under Notification No. 8/02 could not be denied merely because the trademark assignment deed was unregistered with the trade mark authority, as settled law recognises eligibility on the basis of a valid assignment. The allegation that the transfer was a fac ade was rejected on the terms of the deed and the authorities relied upon. The deed's description of goods, covering readymade garments, hosiery, children's wear, clothing, jeans, neckties, uniforms and shoes, was held wide enough to include trousers of all kinds. The denial of SSI exemption was therefore unsustainable, and the assessee was entitled to the notification benefit. Case-Laws Central Excise Tue, 05 Jul 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54267