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2011 (10) TMI 93 - AT - Central ExciseManufacture - Whether user of term on the product 'Pure Water' is branding of goods - Re-pacing of Pure Water - from bulk pack/ in tanker load to 5 litres Jars and carboys - Held that:- 'Pure Water', by any stretch of imagination can not be considered a brand name. There is no evidence on record brought by the Revenue as to hold that word 'Pure Water' was registered as brand name. - classification of the product sought by the appellant under Chapter heading No. 2201.11, is correct and the classification done by the Revenue authorities under Chapter heading No. 2201.19 is, incorrect. Classification of the product 'WIDAL-SALMONELLA ANIGENS SET' - Held that:- the classification of product 'WIDAL-SALMONELLA ANIGENS KIT' would be correct by classified under Chapter heading 30.02, as claimed by the assessee. - Decided in favour of assessee.
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