2002 (10) TMI 800

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..... Nair, Member (T) 1. The revenue is in appeal challenging the findings in order No. P/238/97 dated 31.7.1997 of the Commissioner (Appeals), Customs and Central Excise, Pune. The question before the Commissioner was whether M/s. Ultraseal (I) Ltd. was eligible for Small Scale Exemption under Notification No. 1/93. This question arose because assessees using the brand name/logo of another person a....

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....High Court has held that the benefit of notification No. 175/86 cannot be denied if the trademark belongs to foreign firm specially when the SSI unit is the exclusive owner of the said trade mark in India. The appellants in this case have registered their logo with the trade and merchandise authorities and have been allowed to use the same. However, this registration is stated to be provisional, t....

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....e logos in question are depicted below:-- (i) Logo of foreign company (M/s. Ultraseal International) Ultraseal International Total surface technology Godiva Place, Country, CVT SPN. United KingdomTel: + 44 (0) 24 76258444 Fax: + 44 (0) 24 7655 1402 email: [email protected] www.ultraseal.co.uk. (ii) Logo of Indian company (M/s. Ultraseal India Pvt. Ltd.) Ultraseal (India) Pvt. Ltd. 3. Duri....

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....d on behalf of Ultraseal International Limited. It is clear from the certificate issued by the foreign company that the logo used by the Indian manufacturer does not belong to them and that they have no claim to the logo. Trade-marks/logos are valuable assets and their owners would not easily brook usurpation of such assets by others. In the present case, since the foreign company has specificall....