New User   Login      
Tax Management India .com TMI - Tax Management India. Com
Extracts
Home List
← Previous Next →

2015 (12) TMI 1351 - CESTAT MUMBAI

2015 (12) TMI 1351 - CESTAT MUMBAI - 2016 (343) E.L.T. 393 (Tri. - Mumbai) - SSI Exemption - Use of other's brand name - onus to prove that brand name not belong to any other person - Eligibility to avail benefit of small scale under Notification No. 8/2002 dated 1.3.2002 - Held that:- There is no dispute as to the fact that the respondents had produced metal label which is affixed on each and every machines and it is recorded by the first appellate authority that the name plate contains details .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

he said label indicated exactly the manufacturer's name and details which is Sams Techno Mech and Sams Tool machine as the case may be. - If department wanted to deny the exemption notification on the ground that the brand name or their name is of another person, they must prove the case and the respondent cannot be asked to prove that trade name/brand name does not belong to any other person. We find that said metal label which was produced before us, creates an impression that the said ma .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ainst Order-in-Appeal No. BR/66 to 67/MIV/2005 dated 5.5.2005 passed by the Commissioner of Central Excise (Appeals), Mumbai-IV. 2. Heard both sides and perused the records. 3. The issue involved, in brief, in this case is regarding the eligibility to avail benefit of small scale under Notification No. 8/2002 dated 1.3.2002 for using the brand name of another person. The respondents herein were manufacturers of pharmaceutical machinery and were engaged in clearance of said machines. The lower au .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

gistered, the respondent could not have used the same and avail benefit of exemption notification. 5. On perusal of the records, we find that there is no dispute as to the fact that the respondents had produced metal label which is affixed on each and every machines and it is recorded by the first appellate authority that the name plate contains details, such as name of the manufacturer in full, name of the product, model, sr. no. address, telephone no., fax no. and e.mail no. The first appellat .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

may be. We find that the first appellate authority was correct in holding that if department wanted to deny the exemption notification on the ground that the brand name or their name is of another person, they must prove the case and the respondent cannot be asked to prove that trade name/brand name does not belong to any other person. We find that said metal label which was produced before us, creates an impression that the said machine is manufactured by SAMS Machine Tools or SAMS Techno Mech .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

e given to a person in respect of goods where 'brand name' or 'trade name' of another person is used i.e. the goods bearing the 'brand name' or 'trade name' which belongs to some other person. It is immaterial whether such 'brand name' or 'trade name' is registered or not. However, Explanation IX gives a unique and particular definition to the term 'brand name' or 'trade name'. It is clear from the reading of the said explanation th .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

connection of the said goods with some person who is using the name or mark. Therefore, in order to qualify as 'brand name' or 'trade name' it has to be established that such a mark, symbol, design or name, etc. has acquired the reputation of the nature that one is able to associate the said mark, etc. with the manufacturer. We are supported in this view by series of judgments of this Court In Tarai Food Ltd. v. CCE, (2007) 12 SCC 721, the expression "brand name" was ex .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 



|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version