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2009 (6) TMI 299 - AT - Central ExcisePackaged drinking water - Revenue states that the respondents are indicating on the label of the sample, which has been produced before us, that the packaged drinking water is marketed by Mother Dairy, Calcutta. Therefore, the impugned goods have to be considered as branded goods bearing the brand name of Mother Dairy, Calcutta. Consequently, according to department, the impugned goods should be classified under Sub-Heading 2201.19. - Nowhere on the label, the logo of Mother Dairy is printed nor anywhere there is indication that the product of Mother Dairy is being manufactured by the respondents under franchise from Mother Dairy or otherwise. - Lower appellate authority has come to the finding that the respondents, who manufacture packaged drinking water, did not use the brand name of ‘Mother Dairy’ and therefore, their product is classifiable under Sub-Heading 2201.11 attracting nil rate of duty. - The lower appellate authority’s order requires no interference. The Department’s appeal is rejected.
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