TMI Blog2019 (8) TMI 816X X X X Extracts X X X X X X X X Extracts X X X X ..... name ABAD on the packages, as manufacturer of these goods clearly indicates the connection between the said goods with the applicant in the course of trade as they are already having a registered brand in the name of ABAD which was being displayed on the packages of frozen seafood till now. The customers, by reading the name on the packages as ABAD , would be in a position to identify the said goods as belonging to the reputed brand ABAD even in the absence of the logo of that brand on the goods. As the product has direct connection with brand name holder, the use of name ABAD on packages can be considered as brand name. The scrutiny of surrounding circumstances clearly shows that the package of frozen seafoods, even though with ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... /2019 - - - Dated:- 21-6-2019 - Shri. S. Anil Kumar, IRS Shri. B.S. Thyagarajababu B.Sc, LL.M ADVANCE RULING No. KER/44/2019, Dated 21.06.2019 The applicant is engaged in the processing and sale of frozen seafood in India as well as export out of India. The locally caught fish are deep frozen and packed in factories and also import seafood for making domestic sales. The company sell the products through retail outlets as well as to institutional customers. Since seafood is highly perishable, and in order to preserve fish from decaying, the seafood is sold in package / unit containers in frozen form. The company is a registered brand name holder and sells the frozen seafood in packed unit containers under the brand name of Seas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The brand name does not have relevance for the institutional customers and in such cases, in order to distinguish the products; the package would merely contain the inscriptions such as catering, food service, select or Imperial . These names are neither registered trade mark nor brand name, but for the limited purpose of indicating the quality of the products. The company does not have any actionable claim or any enforceable right for such inscriptions. Such packers contain name of company and contact details for customers which is a statutory requirement as per Legal Metrology Act and Food Safety and Standards Act. As these products are sold to institutional customers without brand name, they are eligible for exemption under Entry 22 of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e ABAD on the packages, as manufacturer of these goods clearly indicates the connection between the said goods with the applicant in the course of trade as they are already having a registered brand in the name of ABAD which was being displayed on the packages of frozen seafood till now. The customers, by reading the name on the packages as ABAD , would be in a position to identify the said goods as belonging to the reputed brand ABAD even in the absence of the logo of that brand on the goods. The purpose of applicant for taking advantage of their reputed brand, even in absence of its logo on the package of frozen seafoods, seems to be fulfilled by mention of words ABAD . As the product has direct connection with brand name holder, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily), subject to the conditions as in the annexure. As per the annexure, for foregoing an actionable claim or enforceable right on a brand name,- (a) the person undertaking packing of such goods in unit containers which bear a brand name shall file an affidavit to that effect with the jurisdictional commissioner of Central tax that he is voluntarily foregoing his actionable claim or enforceable right on such brand name as defined in Explanation (ii)(a); and (b) the person undertaking packing of such goods in unit containers which bears a brand name shall, on each such unit containers, clea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ds and trust of their customers. The supply to institutional customers are made by the applicant in packet which contain name of company and contact details for customers, which is a statutory requirement as per Legal Metrology Act and Food Safety and Standards Act. The presence of company name is sufficient to ensure that the product procured belongs to brand guardian ; `ABAD. The sea food packets bearing name and address of supplier, as per the statutory requirement, cannot be considered as not bearing a brand name. Moreover, the applicant has not furnished any evidence to prove that he has filed an affidavit before the jurisdictional Commissioner to the effect that he was voluntarily foregoing his actionable claim or enforceable right o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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