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Commissioner of Central Excise, Raigad Versus G & Y Soap Works

2016 (8) TMI 1061 - CESTAT MUMBAI

Eligibility for ssi exemption - brand name - word 'Swadeshi' appearing on the packing/wrapper of the soap manufactured by the respondent is the logo/brand name of Swadeshi Trading & Network Marketing Co. - Notifications 8/2001, 8/2002 and 8/2003 - Held that:- in the absence of any evidence which contradicts the factual finding of the first appellate authority, we have to hold that the first appellate authority was correct in coming to a conclusion of setting aside the order-in-original. - Decide .....

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tmental representative and perused the records. 3. On perusal of the records, we find that the Revenue is aggrieved by the order of the learned Commissioner (Appeals) on the ground of not considering the issue involved in its proper perspective inasmuch, it is the case of the Revenue that the respondent had affixed the logo Swadeshi brand of the marketing company, M/s. Swadeshi Trading & Network Marketing Co. It is also the case of the Revenue in this appeal that one of the representatives o .....

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atories Ltd. reported in 2005 (192) ELT 949 and the Hon ble Madras High Court s decision in Nivaram Pharma Pvt. Ltd. reported in 2006 (203) ELT 8 (Mad.). It is the case of the Revenue that the first appellate authority has erred in stating that Swadeshi itself indicates that the product is indigenous, the fact which has never been claimed by the assessee. 4. The learned departmental representative relied upon the decision of this Bench in the case of CCE, Mysore vs. Ganesh Enterprises reported i .....

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t is the logo/brand name of Swadeshi Trading & Network Marketing Co. Undisputedly, the respondent manufactures soap. The findings recorded by the first appellate authority on this point are very important and relevant, which we reproduce below:- I have gone through the case records and considered the averments made in the appeal. The demand has been confirmed for the period April 2001 to May 2003. The soaps manufactured and cleared by the appellant bear a brand name Anuraah white . The wrapp .....

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er person, except in the following cases:- Explanation appended to para 5 stated that brand name or trade name means a brand name or a trade name, whether registered or not, that is to say a name or a mark, such as symbol, monogram, label, signature or invented word or writing which is used in or in relation to such specified goods for the purpose of indicating or so as to include a connection in the course of trade between such specified goods and some person using such name or mark with or wit .....

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tween such specified goods and some person using such name or mark. The use of words Anuraah white premium soap manufactured by G & Y Soap Works, Khopoli on the wrapper make a clear connection between the goods and the manufacturer appellant. The finding of the lower authority that the use of word Swadeshi establishes another connection between the goods and the buyer company marketing it does not have any merit. The word Swadeshi is a descriptive word. It is not the case of the Revenue that .....

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Marketing Company only and not by the appellant. It may be added here that Section 9 of the Trade Marks Act, 1999, which came into force w.e.f. 15.9.2003 lists out absolute grounds for refusal of registration. One of these is that trade marks which consist exclusively of marks or indication, which may serve in trade to designate the geographical origin of goods shall not be registered. In view of the said statutory position, there is serious doubt, whether word swadeshi, which indicates only ind .....

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3 (SC) that the use of word New Improved Quick Frozen French Fries was neither a phrase, which was unique nor it indicated a connection between the product and the manufacturer. The appellants were held to be not using a brand name on their product. The use of word Swadeshi by itself would indicate that the product is indigenous i.e. made in India and not imported. It was further held that the brand name used in relation to the product has to be such as establishes a connection between the produ .....

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