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2018 (11) TMI 1815 - CESTAT MUMBAISSI exemption - use of brand name of others - Alleging that placing of the vegetables cuisine, rice, roti, salad etc. on a tray and placing the leaflets bearing the logo as well as the name of “Ambassador Sky Chef” in the cutlery pack placed on the tray, amounting to food preparation bearing brand name and accordingly, classifiable under Heading 2108.99 upto 28.02.2005 and under Tariff Item 2106 9099 thereafter - demand of duty alongwith interest and penalty - HELD THAT:- The issue has been considered by this Tribunal at length in Taj Sats Air Catering’s case [2016 (3) TMI 777 - CESTAT NEW DELHI] where it was held that the Original Authority found that the appellants are supplying food preparations with brand-name to the airlines. Admitted facts are that the food prepared by the appellants is supplied without brand-name. In separate tray is the cutlery pouch which contains the label with logo and name of the appellant. The same is supplied separately. These are put together by the airline staff and served to the passengers. In any case since the Department has not established the sustainability of the demand on the ground of manufacture, this aspect on brand name is not further examined by us. There are no reason to deviate from the observation of the Tribunal in the aforesaid case which has been consistently followed - appeal allowed - decided in favor of appellant.
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