TMI Blog2017 (2) TMI 1301X X X X Extracts X X X X X X X X Extracts X X X X ..... - Final Order Nos. A/50555-50556/2017-EX(DB) - Dated:- 1-2-2017 - Dr. Satish Chandra, President and Shri Ashok K. Arya, Member (T) Shri Yogesh Agarwal, DR, for the Appellant. Shri Somesh Arora, Advocate, for the Respondent. ORDER [Order per : Ashok K. Arya, Member (T)]. - Revenue (CCE, Raipur) is in appeal against Commissioner s Order No. 50/2010, dated 9th August, 2010 whereunder the proceedings against the appellant viz. M/s. Anopchand Trilokchand Jewellers Pvt. Ltd. have been dropped. 2. Revenue has been represented by the ld. AR, Shri Yogesh Agarwal and respondents viz. M/s. Anopchand Trilokchand Jewellers Pvt. Ltd. and Shri Ashok Kumar Bardia, Director have been represented by the ld. Advocate, Shri Somesh Ar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... submits as below : The Central Board of Excise and Customs vide F. No. B-1/1/2005-TRU, dated the 4th March, 2005, clarified the certain doubts among the field formations regarding the dutiability of Articles of Jewellery. In para 2(iii), it is unambiguously clarified that, when a jeweller sells articles of jewellery to customers, after putting the brand name/trade name or an abbreviation thereof or a mark which has a connection with such brand name/trade name on the articles of jewellery, such jewellery will be branded jewellery and will be liable to tax. In the instant case the mark at or AT put on the jewellery clearly indicates that the ornament is manufactured by M/s. Anopchand Trilokchand Pvt. Ltd. and it can be considered as t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pears that mere inscription of two small letters viz. AT on various jewellery items cannot make said letters AT a brand name unless these two letters AT could be covered by the definition of brand name or trade name. The brand name or trade name has been defined in Chapter Note 12 of Chapter 71 of the Central Excise Tariff, which reads as under : In this Chapter, Brand Name or Trade Name means a brand name or trade name, whether registered or not that is to say, a name or a mark, such as symbol, monogram, label, signature or invented words, or any writing which is used in relation to a product for the purpose of identity, or show as to indicate, a connection in course of trade between the products and some person using such na ..... X X X X Extracts X X X X X X X X Extracts X X X X
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