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2018 (8) TMI 734 - AT - Central ExciseBenefit of N/N. 12/2012-CE dated 17th March, 2012 - exemption claimed on the ground that they being a new unit, escaped attention to the N/N. 12/2012-CE dated 17th March, 2012 extending complete exemption for the medicaments biochemic system not bearing a brand-name - exemption denied by the Department on the ground that the appellants are registered since November, 2013 under Central Excise Registration. Whether a lighted lamp shown on the bio-medicament of the appellants with Bhargava Phytolab mentioned there along, amounts to a brand-name or not and as such, as to whether the appellant shall be entitled to absolute exemption under N/N. 12/2012? Held that:- It becomes clear that anything when used in relation to a product for the purpose of indicating a connection between the product and the person using such name, irrespective it is registered or not and irrespective of any indication or not of the identity of that person, the same shall be the brand-name. The purpose appears to be that if the manufacturer manufactures medicines, which carries its own name then such manufacturer is liable to pay duty. It is an apparent and admitted fact herein that appellant is manufacturing the homeopathic medicines. The said medicines are sold only under the generic names. No manufacturer of homeopathic medicines is selling any generic Homeopathic medicine with any brand-name. These are the generic names endorsed with the name of the company which helps the buyer to establish connection between the medicine and its manufacturer - Bhargava Phytolab alongwith sign of lighted lamp marked on the product of the appellant amounts to the product having a brand-name. Appellant is not entitled to N/N. 12/2012 dated 17th March, 2012 - appeal dismissed - decided against appellant.
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