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IRIS Industries, Shri Sameer Desai Versus Commissioner of Central Excise, Mumbai

2017 (2) TMI 481 - CESTAT MUMBAI

SSI exemption - N/N. 8/2003-CE dated 1/3/2003 - use of brand name of other person - The claim of the appellant right from beginning is that the goods manufactured and sold by them do not bear the brand name of Sunflex , it is only mentioned on the invoice, whereas the same was not affixed on the product. - Held that: - Reliance placed in the case of COMMISSIONER OF CENTRAL EXCISE, CHENNAI-II Versus M/s AUSTRALIAN FOODS INDIA LTD. [2013 (1) TMI 330 - SUPREME COURT], where it was held that eve .....

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x brand goods but also the customers in their statements accepted that they were purchasing sunflex range of products that again shows that the customers were buying the products i.e. sunflex brand venetion blinds, vertical blinds, roller blinds. - The appellant is not entitled for the SSI exemption - Decided against the assessee. - E/3923 & 3924/05 - A/85440-85441/17/EB - Dated:- 19-1-2017 - Mr. Ramesh Nair, Member (Judicial) And Mr. Raju, Member (Technical) None for appellant Shri N. N. Pr .....

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eld by the Commissioner (Appeals). The claim of the appellant right from beginning is that the goods manufactured and sold by them do not bear the brand name of Sunflex , it is only mentioned on the invoice, whereas the same was not affixed on the product. The exemption can be denied only when the goods bear the brand name of another person. Merely because the brand name is mentioned on the invoice, the appellant cannot be debarred from the eligibility of the exemption notification. 2. Shri. N.N .....

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scription in the invoice. Further, he submits that the appellant had agreement with the brand name owner and as per clause 3 (g) of the said agreement, the appellant was under obligation to use the trade mark on the products manufactured and supplied by them. This is a clear evidence that the product manufactured and cleared by the appellant bore the brand name sunflex . He submits that during search, sticker of sunflex brand was found in the factory of the appellant, which indicates that the sa .....

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the brand name of sunflex then also since the identity of the goods with the brand name is used for trading the product and the buyer is purchasing only because it is sunflex range of goods. This transaction will be considered as sale of branded goods. Accordingly, the SSI exemption is not admissible. In support, he placed reliance on the following judgements: a) Australian Foods India (P) Ltd. 2013 (287) ELT 385 (SC) b) Tubes & Structurals 2015 (318) ELT 362 (SC) c) Grasim Industries Ltd. 2 .....

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d. for the manufacture of "sunflex" brand venetion blinds, vertical blinds roller blinds. It is beyond imagination that after having franchisee arrangements, the appellant will not use the brand name of "sunflex" . If it is so, the entire franchisee arrangements will be of no use for the reason that the buyers in the market purchase the goods only if the product bear the brand name of reputed organization. Therefore, it cannot be accepted that after having a franchisee arrang .....

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ch bear the description of "sunflex" brand goods but also the customers in their statements accepted that they were purchasing "sunflex" range of products that again shows that the customers were buying the products i.e. "sunflex" brand venetion blinds, vertical blinds, roller blinds. Otherwise there is no reason for the customers to mention "sunflex" brand. 4. We have gone through the clause of the agreement between M/s.Hunter Douglas India Pvt. Ltd. and .....

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t to the general conditions of sale and shall be at HDI's prevailing prices on the day of shipment. 8.3 As per clause 3 (f) of the License agreement the licensee undertakes to take on license the machines from HDI on the terms and conditions specified in the machine license agreement. 8.4 As per clause 3 (g) of the license agreement, the licensee undertakes to use the trademarks only for the sale of the products and to clearly and prominently identify the products with the trademarks. To use .....

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