TaxTMI 
TaxTMI 
2004 (3) TMI 451
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....Ms. K.A. Mishra, SDR, for the Respondent. [Order per : C.N.B. Nair, Member (T)]. - The appellant, M/s. Dentsply India Pvt. Ltd., Gurgaon, is a fully owned subsidiary of M/s. Dentsply international Inc. of USA. It manufactures certain dental products in India. These products are branded as "Jeltrate". "Jeltrate plus" etc. The appellant claimed exemption as available to SSI units for its produce.....
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....400 products lines and our own brand names, which, inter alia, include 'JELTRATE' and 'COLD MOULD SEAL'. Dentsply India Pvt. Ltd., is our fully owned subsidiary in India and has been operating as such for over last three years. Since it is a fully owned subsidiary of Dentsply International Inc., it in turn, can be treated as owner of our various brand names, especially the ones mentioned above, a....
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.... holding company and they have not been transferred to the Indian Company and therefore, there can be no claim on the part of the Indian subsidiary that the brand names in question do not belong to another person. He has also submitted that permission to use a brand name does not make the user the owner of the brand name. He has also submitted that the acceptance of the interpretation advanced by ....
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....pecifically excludes goods manufactured under the brand name of another person from the purview of the notification. Treating the subsidiary of a foreign company as the owner of the brand names owned by the holding company would confer the benefit available to small manufacturers on large manufacturers and would retard the establishment of brand names of small producers. Such an interpretation, ap....