TMI Blog2009 (6) TMI 299X X X X Extracts X X X X X X X X Extracts X X X X ..... ndents 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. - E/ESM/419/2005 - A-272/KOL/2009 - Dated:- 3-6-2009 - Shri S.S. Kang, Vice-President and Dr. Chittaranjan Satapathy, Member (T) Shri J.A. Khan, SDR, for the Appellant. Shri K.P. Dey, Advocate, for the Respondent. [Order per: C. Satapathy, Member (T)]. - Heard both sides. 2. The lower appellate authority has co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... king water is being marketed by Mother Dairy, Calcutta. 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. On the other hand, it is clearly indicated that the product is being merely marketed by Mother Dairy, Calcutta. 6. We find that the lower appellate authority has decided that the respondents did not use the brand name of Mother Dairy and for coming to the decision, he has relied on earlier decisions of the Tribunal cited by him. Moreover, the decision of the Tribunal in the case of West Bengal Chemical Industries (cited supra) is exactly in a similar case where packaged drin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the case of West Bengal Chemical Industries Ltd. has been passed in respect of the same Commissionerate who has filed the present appeal, there is no indication that the Department has filed any further appeal against the same, nor the said decision has been stayed or reversed by any higher judicial forum. Accordingly, in our view, the present case, where the lower appellate authority has similarly held that the respondents are not using the brand name of Mother Dairy, requires no interference. 7. The ld. SDR has cited the decision of the Hon'ble Supreme Court in the case of Super Delicacies (supra). We find that in the said case, the Hon'ble Supreme Court dealt with a product named Dant Manjan which was manufactured in the name and style ..... X X X X Extracts X X X X X X X X Extracts X X X X
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