Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2016 (2) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (2) TMI 535 - AT - Central ExciseDemand of duty on Branded jewellery - It was alleged in the show-cause notices that the appellant have affixed the mark Q and I on the jewellery and cleared without payment of duty. - it was alleged that the appellants were paying excise duty on the branded jewellery under the brandname Tanishq and paid duty @ 2% advelorem for the clearances made upto June 2006. Thereafter, appellant stopped using the brand name Tanishq and started using the mark Q and I and the jewellery were cleared and sold in the market, therefore the mark Q and I represents brand name or trade name. Held that:- These gold jewelleries are sold in exclusive Tanishq show rooms and the invoices/bills and the certificate of authenticity etc. bear the appellant s brand name Tanishq and the appellant's decision to sell the jewellery without using logo of "Tanishq" or "Goldplus" but affixed with the markings of Q & I and sold through their exclusive outlets/showrooms clearly falls within the definition of "Brand name/Trade name of Chapter Note 12 and the Explanation to the Notification No.4/2005 dt.1.3.2005. Therefore by respectfully following the ratio of apex Court decision in the case of Grasim Industries and Australian Foods India Pvt. Ltd. [2013 (1) TMI 330 - SUPREME COURT] we have no hesitation to hold that jewellery manufactured and cleared by the appellants during the relevant period are branded jewelllery and chargeable to duty. Demand confirmed with reduced penalty - Decided against the assessee.
|