Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2013 (8) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (8) TMI 427 - AT - Central ExciseManufacture of Jewellary - Exemption - Affixing brand name on Jewellary - Pre-deposit – Stay application - Notification No.5/2006-CE, dated 01.03.2006 stipulates the payment of duty on articles of jewellery on which brand name or trade name is indelibly affixed or embossed on the articles of jewellery itself – The contention of the Revenue that the alphabets 'I' or 'Q' are brand name. The jewellery demonstrated by the learned senior counsel would show that alphabet 'I' or 'Q' were used with the letters 'A', 'B' and 'H'. According to the applicant, the said alphabets were used to identify the job worker, which is in conformity with illustration referred in the Board's Circular F.No.B-1/1/2005-TRU, dated 04.03.2005. Held that:- As per the case of Austrailian Foods (India) Pvt. Ltd. [2013 (1) TMI 330 - SUPREME COURT], where no brand name was affixed or inscribed on the cookies. In that case, the Hon'ble Supreme Court allowed the appeal of the Revenue as the brand name used the word "cookie man" accompanied with the logo on the plastic pouches/containers in which the goods were sold. In the present case, the notification imposed a pre-condition that "the brand name or the trade name is indelibly affixed or embossed on the articles of jewellery itself'. Thus, the said decision appears to be not applicable to the facts of the present case - Demand is barred by limitation would be looked into at the time of final hearing – Applicant is directed to deposit Rs.7 crores (Rupees Seven Crores only) within a period of four weeks.
|