9911796707
TMI Blog1997 (12) TMI 213X X X X Extracts X X X X X X X X Extracts X X X X ..... the Respondent. [Order per : P.C. Jain, Member (T)]. The appellants herein are manufacturers of soap. They, inter alia, manufacture soap-cakes embossed with the logo and name of their customer(s). The same logo and name are also being printed on the wrappers of the soaps. Their customers are hotels, Indian Airlines, State Government Tourism Development Corporation etc. Soaps so obtained ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o not further sell such soaps. Such soaps are used in their own establishments as aforesaid and therefore, excisable goods namely soaps, are not traded. Consequently, the expression in the course of trade occurring in the definition of a brand name in Explanation to the said Notification, would come to their rescue and the benefit of the Notification cannot be denied inasmuch as no trade takes ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the letter, to attract the mischief of the provisions relating to brand name, two conditions have to be satisfied. (1) Such brand name must indicate a connection between the branded goods and some person using such brand name. (2) Such connection should be in the course of trade. 6. Consequently if there is no trade of such goods, the brand name provision would not apply. 7. Coming to t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... notification will not be available. In other words, so long as the branded castings are being supplied to the customer for further manufacture, and are not otherwise traded , the benefit of small scale exemption in such cases should not be denied merely on the ground that it contains brand name of another unit. Whether such supply is in the course of trade or not, of course, will be a matter of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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