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TMI Blog1995 (5) TMI 168X X X X Extracts X X X X X X X X Extracts X X X X ..... nufacture. Voltage stabilizers manufactured bore the brand name of M/s. Technics India, namely, `autostab' and also the words `APEL' were imprinted on the label affixed. Proceedings were drawn holding that inasmuch as the letters APEL could be considered as a brand name of M/s. APEDCL, the goods manufactured for M/s. Techincs India in terms of para 7 of Notificaiton No. 175/86 would not be eligible for the benefit of small scale exemption. The submissions before the learned lower authority was that the stabilizers in fact bore only the brand name of M/s. Technics India and the letters APEL had been affixed to show that the voltage stabilizers manufactured by M/s. Techincs India were meant for APEL and in that view of the matter the letters ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d name. In this connection, he has referred to the definition of the "brand name" as given in Explanation 8 of the Notification No. 175/86 dated 1-3-1986. He pleaded that this definition is very broad and so long as there are some invented word or writing which are used in relation to the goods which indicate a connection in the course of trade between the goods and the person using such name or mark the brand name of the other person can be said to have been used by the use of such words. He has pleaded that the writing "APEL" connects the goods with the A.P. Electronics Dev. Corpn. Ltd. who are engaged in the manufacture and supply of various goods and therefore, the learned lower authority was in error in holding that the use of the lett ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vented word or writing which is used in relation to such specified goods for the purpose of indicating, or so as to indicate a connection in the course of trade between such specified goods and some person using such name or mark with or without any indication of the identity of that person." 5. It is observed that for the goods to be covered under the purview of para 7 of Notification No. 175/86, it must carry a brand name which could be taken to be as per the definition of brand name given above. This definition, it may be seen, is very broad and so long as it can be shown that any writing or invented word used in relation to any goods indicate the connection and the course of the trade between the goods and the person who used this ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nics India to affix the name of the symbol of the buyer on the products manufactured by them as the requirement in respect of patent and proprietary medicines where the goods are manufactured on job work or a loan licencee basis. Prima facie it would appear that the words `APEL' are in the nature of a writing or invented word show a connection of stabilizers with APEDCL in respect of the goods which were being put in the market stream as their own goods. We, therefore, hold that the learned lower authority has not examined the case in depth and has merely accepted the respondents assertion that the letters "APEL" had been printed on the labels of the voltage stabilizers to indicate that the goods manufacutred were meant for APEDCL. It is pe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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