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Excise Duty

Restriction to use trade mark beyond a physical area limit does not automatically make it usable within the allowed area if same belongs to other person- SC

Case Law Details

Case Name
Kali Aerated Water Works Vs Commissioner of Central Excise, Madurai (Supreme Court)
Date of Judgement/Order
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Brief of the case: The Hon’ble Supreme court in the case of Kali Aerated Water Works held that the restricted right to use of any trade mark and trade name does not make it use as use of brand name belonging to others since the assessee has right to use though restricted as mutually agreed between some parties. Thus, the use of trade name and mark by the assessee within his own marketing area is use of brand name belonging to his and not others Facts of the case: The assessee is a Small Scale Industrial Unit ( SSI Unit) engaged in manufacturing Aerated Water under various brand names using ...
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Author Info

CA Saurabh Chokhra
Qualification: CA in Job / Business
Location: Hyderabad, Telangana
Articles Published: 243

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