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2018 (2) TMI 1304 - CESTAT NEW DELHISSI Exemption - use of brand name of others - usage of brand name of client in the manufacture of plastic containers - N/N. 8/03 CE - Held that: - Admitted fact is that brand name is for such packing material only. It is clear that bar of use of brand name will not apply in case the packing material which bear the brand name of another person who uses the said packing material either himself or by on behalf of himself - In the present case, brand is of packing materials itself and not the content thereof. Accordingly, we find that exclusion made by the amendment is not relevant to the present case. Following the normal consistent practice of imposing redemption fine of around 15% of value of confiscated goods, we find the redemption fine can be reduced to around ₹ 1,00,000/- - appeal allowed in part.
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