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2019 (10) TMI 532 - AT - Central ExciseSSI exemption - use of brand name of others - manufacture and clearance of Printed Polyethylene Rolls/Sheets bearing brand names of various producers of milk - it is alleged that the packing material bears the brand name or trade name of another person - N/N. 8/2003-CE, dt.01.03.2003 - suppression of facts - extended period of limitation - HELD THAT:- The issue has been considered recently by the Hon’ble Supreme Court in the case of RDB Textile Mills Vs CCE Kolkata-IV - 2018 (359) ELT 433 (SC). In the said case, the Assessee are manufacturer of jute bags, who supplied the said jute bags to various state agencies for packing of food grains, affixing the name, logo of the buyers viz. SCI and respective State Undertakings. The question was whether affixing the name of the buyers, who ultimately used the jute bags as packing material for packing the food grains be considered as affixing brand names of others, accordingly, fall out of the scope of exemption Notification. It was held in the case that the markings on the jute bags are not for the purpose of indicating a connection in the course of trade between the jute bag and some person using such name or mark. The markings are by compulsion of law only in order that Governmental authorities involved in the PDS may identify and segregate the aforesaid jute bags. This being the case, it is obvious that there is no “brand name” involved in the facts of the present cases. Revenue’s appeal being de-void of merit, is accordingly rejected - appeal dismissed - decided against Revenue.
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