1998 (12) TMI 561

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.... SDR, for the Respondent. [Order per : Jyoti Balasundaram, Member (J)]. - The benefit of exemption in terms of Notification 175/86 has been denied to the appellants herein on the ground that they were using the brand name "Yash" belonging to Yash Pharma Lab. P. Ltd., who was not availing the benefit of Notification 175/86, on two P or P medicines manufactured by them viz. "Lamolate Linctus" and....

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....We have carefully considered the submissions of both sides. We find that the Department has not controverted or rebutted the appellants' claim that the monogram "Yash" belongs to them. In order to deny the benefit of SSI exemption, the Department will have to establish that the monogram 'Yash" belongs to some one other than the appellant who claims the benefit of the SSI exemption. Use of ones own....