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TMI Blog2019 (9) TMI 1552X X X X Extracts X X X X X X X X Extracts X X X X ..... orized Representative for the Appellant ORDER Brief facts of the case are that the appellants are engaged in the manufacture of jute bags classifiable under Chapter 63 of the First Schedule to the Central Excise Tariff Act, 1985. The appellants were claiming the benefit of Central Excise Notification No.30/2004-CE dated 09.07.2004. The Notification granted exemption to jute bags. The period of d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ew that these jute bags were manufactured and cleared bearing the brand name of the buyers. Accordingly, Departmental Authorities came to the conclusion that the appellants will not be entitled to the benefit of Notification No.30/2004-CE dated 09.07.2004 as it stood amended during the period of dispute. The authorities below have ordered for payment of Central Excise duty without the benefit of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... her held that the markings on jute bags were under compulsion of law and meant for identification, monitoring and control by Government Agencies and such markings cannot be considered as brand name. Accordingly, the Apex Court held that the benefit of Notification No.30/2004-CE will be available during the disputed period. The observations of the Apex Court are reproduced below : "18. It is obvi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llants to so enhance the value of jute bags, which is necessary if Excise duty is to be imposed. This flows from the expression "...for the purpose of indicating, or so as to indicate, a connection in the course of trade between the product and some person using such name or mark...". In the present case, the markings on the jute bags are not for the purpose of indicating a connection in the cours ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e brand name affixed on the product because he wanted the consumer to know that there is a connection between the product and him. This is very far from the facts of the present case, in that, as has been held by us above, it is clear that the markings required on the jute bags are compulsory, being required by the Jute Commissioner, and are not for the purpose of enhancing the value of the jute b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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