TMI Blog2020 (1) TMI 1122X X X X Extracts X X X X X X X X Extracts X X X X ..... tant case, the applicant is packing their product in unit containers/retail pouches with the details of the manufacturer on the packaging for supply of Products. Since, namkeens, bhujia mixture, chabena and similar edible products packed in unit containers/ retail pouches are taxed at the rate of 12% GST under the said notification - it is clear that if the applicant voluntarily foregoes the brand name (Name of the manufacturer in this case) used by them subject to conditions as in the Annexure of the said notification, the applicant shall be eligible for reduced rate of from duty under the said notification. - Order No. 36 - - - Dated:- 5-8-2019 - Shri Vivek Kumar Jain and Sanjay Kumar Pathak, Members ORDER ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tained as soon as possible. Discussion and finding 7. We have gone through the submissions made by the applicant and examined the detailed explanation submitted by them. We observe that the question sought by the applicant to decide before us are :- (i) What shall be the present applicable CGST SGST tax rate on their final product i.e., Namkeen duly packed sealed in printed pouches? (ii) Whether their proposed plan to sell the said final product on payment of tax @ 5% is proper/legal or not? 8. The Applicant in his application submitted the description of work that he plans to manufacture and sell Namkeen duly sealed packed in printed pouches containing the details of the manuf ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ough Notification No. 01/2017-Central Tax (Rate), dated 28th June, 2017 goods describes under Chapter/heading/ sub-heading/ Tariff Item 2106 90 as Namkeens, bhujia, mixture, chabena and similar edible preparations is ready for consumption form. From the above, it can be observed that the impugned goods are more appropriately classifiable under Heading 2106 90, from the details provided by the applicant such as picture of the covering of the package, ingredients of the product etc. As per current Tariff 12% IGST or (6% CGST 6% SGST) is applicable on 2106 90. Now, coming to the second question raised by the applicant is whether their proposed plan to sell their final product @ 5% is proper/ Legal? ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d some person using such name or mark with or without any indication of the identity of that person, and which is registered under the Trade Marks Act, 1999. It is common knowledge that the name of a manufacturer, mentioned on a product, duly indicates a connection in the course of trade between the goods in question and such manufacturer; therefore, in view of the above definition, the name of the applicant mentioned on the packaging of the goods under reference as the manufacturer thereof, qualifies as a brand name on which an actionable claim or enforceable right in a Court of law is available. 13. In view of the above, the answer to the second question raised by the applicant that, if their proposed plan to s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... voluntarily foregoes the brand name (Name of the manufacturer in this case) used by them subject to conditions as in the Annexure of the said notification, the applicant shall be eligible for reduced rate of from duty under the said notification. 14. In view of the above, both the members unanimously rule as under; RULING 15, In respect of question (i) applicable CGST SGST tax rate on the final product i.e. Namkeen duly packed sealed in printed pouches will be 12% GST (i.e. 6% CGST + 6% SGST). 16. In respect of question (ii), we hold that if the Applicant voluntarily forego the enforceable right to such brand name subject to fulfillment of the condition (a) in Annexure-I of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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