TMI Blog2018 (8) TMI 734X X X X Extracts X X X X X X X X Extracts X X X X ..... l be entitled to absolute exemption under N/N. 12/2012? Held that:- It becomes clear that anything when used in relation to a product for the purpose of indicating a connection between the product and the person using such name, irrespective it is registered or not and irrespective of any indication or not of the identity of that person, the same shall be the brand-name. The purpose appears to be that if the manufacturer manufactures medicines, which carries its own name then such manufacturer is liable to pay duty. It is an apparent and admitted fact herein that appellant is manufacturing the homeopathic medicines. The said medicines are sold only under the generic names. No manufacturer of homeopathic medicines is selling any generi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vember, 2013 under Central Excise Registration. In view of Notification No. 1/2011-CE dated 1st March, 2011, they are also availing Central Excise Duty at the rate of 2% on the biochemic medicaments on the MRP thereof after permissible abatement as per Notification No. 49/2008-CE NT dated 24th December, 2008. They are not entitled for the complete exemption under Notification No.12/2012 as their products are branded under the name of Bargawa Phytolab with a sign of lighted lamp. The said rejection was confirmed by the original adjudicating authority vide order No.14865 dated 18th November, 2014 based on SCN dated 30.09.2014 and the order has been upheld vide the impugned order under challenge. 3. We have heard Mr. Bipin Garg, and Ms. Ri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the bio-medicament of the appellants with Bhargava Phytolab mentioned there along, amounts to a brand-name or not and as such, as to whether the appellant shall be entitled to absolute exemption under Notification No. 12/2012. For the purpose, the definition of brand-name in the said notification is important. The explanation 2 of the Notification is as under:- Explanation 2: - For the purposes of this notification, brand name means a brand name, whether registered or not, that is to say, a name or a mark, such as a symbol, monogram, label, signature or invented words or any writing which is used in relation to a product, for the purpose of indicating, or so as to indicate, a connection in the course of trade between the product and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... addition, in those cases the manufacturer was having a house mark for his entire company. However, for some of its products, he was using a separate brand-name. It is not the fact for the present case. 9. It is an apparent and admitted fact herein that appellant is manufacturing the homeopathic medicines. The said medicines are sold only under the generic names. No manufacturer of homeopathic medicines is selling any generic Homeopathic medicine with any brand-name. These are the generic names endorsed with the name of the company which helps the buyer to establish connection between the medicine and its manufacturer. This particular fact also distinguishes the present case from both the said cases. 10. Seen from the entire above disc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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