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2006 (2) TMI 172 - SUPREME COURTSSI Exemption - Brand name - whether the appellants are eligible for the small scale exemption under Notification No. 1/93-C.E., dated 28-2-1993 as amended in respect of the 'SANT' brand 'non-ISI/non-IBR grade cocks and valves' manufactured and sold by them' - Held that:- Appellant was served with a Show Cause Notice dated 14-9-1965 for the period April, 1995 to July, 1995 stating therein that the appellant had manufactured and cleared goods valued at Rs. 61,87,472/- during the period April, 1995 to July, 1995 by affixing brand name 'SANT' after discharging slab wise rate of duty at the rate of 5% and 10% ad valorem under small scale exemption whereas such branded goods were liable to duty at the rate of 15% ad valorem. That the benefit of exemption of Notification No. 1/93-C.E., dated 28-2-1993, as amended, was not available to the specified goods bearing a brand name or trade name (registered or not) of another person - The Tribunal has held that the brand name 'SANT' continues to be registered in the name of M/s. Sant Brass Metal Works and, therefore, the appellant will not be entitled to the exemption under Notification No. 1/93-C.E. This is so because the appellant has only the limited right to use the brand name under the registered trade mark. The ownership of the trade mark had not been transferred to the appellant - No infirmity in impugned order - Decided against assessee.
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