TMI Blog2003 (6) TMI 123X X X X Extracts X X X X X X X X Extracts X X X X ..... s. The goods of the first category, sold to railway equipments manufacturers, manufacturing according to specifications and designs of such buyers, bore on them the name or logo of the buyer. The goods of the second category did not bear any such logo. The assessee paid duty without claming any exemption with regard to the first category and claimed the benefit of exemption contained in Notification 1/1993 and corresponding notifications for the succeeding years. Notices issued to the appellant alleged that the goods supplied to the original equipment manufacturers did not in fact bear on them any brand name. What they contained was such letters as "HM" and "PAL" which could not be construed to be a brand name within the meaning of Explanat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vely. They also constitute the brand names. The Counsel for the appellant produced before us extracts from the Trade Marks Journal, showing registration as brand names of various initials. Thus, for example, the Trade Marks Journal No. 72, dated 1st August, 1949 registers the initials "FBC" as a brand name for ball roller bearings and their parts and other such goods manufactured by Fischer Bearings Co. Ltd. The same Journal registers the letters "AGMA" for locks including bedlocks manufactured by the Agricultural Manufacturing Co. Ltd. of Lahore and the letters "BSA" for Unroughed Forgings manufactured by the Birmingham Small Arms Co., Volume 124 of the Journal for November 9, 1953 registers the letters "SHH" for bolts, nuts, rivets etc. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellant's claim that the extended period of limitation had been wrongly invoked in the notice under consideration. 5.Paragraph 7 of each of the notifications in question provides that the exemption contained therein shall not apply to the specified goods bearing a brand name or trade name (registered or not) of another person. We are not concerned with the exception contained in the proviso under this Rule, the manufacturer not having claimed it. The explanation note to the notification defines a brand name or trade name to mean "a name or a mark, such as symbol, monogram, label, signature or invented word or writing which is used in relation to such specified goods for the purposes of indicating or so as to indicate a connection in th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he buyers of the goods that the appellant manufactured. These are seen, not to be mere simple initials but something much more. Thus, for example, Premier Automobiles has a distinctive logo incorporating the letters "PAL", but containing in addition other pictorial representation including these letters. TVS Suzuki has a trade mark containing the letters "TVS" in stylized form, above which is a silhouette of a galloping horse. Thus, to continue our example, both Hindustan Motors and Premier Automobiles have stylized distinctive logos incorporating the letters "HM" and "PAL", but containing considerably more material than their mere, simple initials. If the goods that the appellant manufactured bore upon them these stylized logos, there woul ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and the person using the brand name. This would not happen in the case of simple name or initials. The letters "AS" on the goods may not necessarily bring to the mind of the intending buyer the manufacturer who has his initials, since they are so common as to be applicable to a large number of persons. It is therefore reasonable to conclude that while ordinary plain name or initials would not usually be a brand name, they could, in certain circumstances, be considered to be as such. 8.This is in fact what has happened in the three decisions that the appellant relies upon. The Tribunal, in coming to its conclusion that the letters "LMS" were a brand name was heavily inferred by the fact recorded in its decision, 2001 (128) E.L.T. 118 (T) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the conclusion that markings on goods, which would not be brand names, acquire a character of a brand name solely because the goods are traded. 10.We are, therefore, satisfied that the goods in question did not bear upon them a brand name, and hence the value of the clearances therefore ought to have been included in the aggregate value of the appellant's clearances. Since, by doing so, it loses the benefit of that exemption for the reason that the aggregate value specified in the notification has been exceeded, the goods become liable to duty. 11.The extended period of limitation had been invoked with regard to one notice on the ground that the assessee mis-stated the fact that the goods were eligible for the exemption. This means, ot ..... X X X X Extracts X X X X X X X X Extracts X X X X
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