TMI Blog1998 (6) TMI 378X X X X Extracts X X X X X X X X Extracts X X X X ..... e first appellant firm namely M/s. Emkay Investments Private Limited, is engaged in the manufacture of plywood classifiable under sub-heading 4408.90 of the Schedule Act, 1985. The appellants factory was visited by the Central Excise Officers who found that the appellants are also using the brand/logo - MERINO - along with the brand-name - Pelican - on the plywood being manufactured by them. As such the Officers entertained a view that as the logo of MERINO is also being shown on the plywood being manufactured by them, apart from their own logo of Pelican and as the owner of the brand, MERINO i.e. M/s. Merinoply and Chemicals Ltd., is a large-scale manufacturer of plywood not entitled to the benefit of small-scale exemption Notif ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the appellant firm at the time of provisional release of the goods. 2. We have heard Shri Prantosh Mookherjee, learned Advocate for the appellants, and Shri T. Premkumar, learned SDR for the Revenue in the first case i.e. E-246/92 and Shri R.K. Roy, learned JDR in the second case i.e. E-279/92. 3. The dispute in the instant cases is as to whether the appellants who are manufacturers of plywood under their own brand-name, M/s. Pelican have made themselves disentitled to the benefit of small-scale exemption Notification No. 175/ 86 by using a logo indicating - MERINO on their products along with their brand name. It has been the appellants case that though the word - MERINO - is written in the same style as written on the plywood ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ame of the other person. From the facsimiles of the brand name/logo put on the goods in question, we find that the brand name, PELICAN along with a logo - encircled Bird - has been prominently put on the goods. It is only between the two words - PRODUCT and GROUP that it is written by small letters - MERINO - and in the same style in which it is written on the plywood manufactured by M/s. Merino Plywood Chemicals Ltd. A xerox copy of the said facsimiles of the brand name/logo as annexed to page 78 of the paper-book is reproduced below : DIAGRAM 6. The question which arises is as to whether these markings or inscriptions should be considered as the brand name of M/s. Merinoply and will come within the mischief of Clause 7 read ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 90 (49) E.L.T. 33 (Mad.), mere affixation of the symbol on the goods is not sufficient and something more is required by Explanation VIII. The marking used on the product must be for the purpose of indicating or so as to indicate a relation in the course of trade between such specified goods and the person owning such name or markings. By a comparison of the markings as reproduced above, we find that the same are entirely different except the use of the word - MERINO in between the appellants own brand name. The appellants brand name, PELICAN has been clearly marked and their logo in the shape and style encircled Bird - has been put on the product. Comparing the same with the markings put on their plywood by M/s. Merinoply Plywood ..... X X X X Extracts X X X X X X X X Extracts X X X X
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