House mark on medicines is not a brand name when it does not identify the goods as branded medicaments.

A corporate logo or house mark printed on pharmaceutical products does not, by itself, constitute a brand name for excise classification unless it identifies a trade relationship linking the mark to the medicines. Here, the mark "rp Rhone Poulenc" was registered, but it was used uniformly as a house mark on products manufactured for the company and did not indicate that the goods were branded medicines. On that basis, the products were treated as generic medicines under Chapter sub-heading 3003.20 of the Central Excise Tariff Act, 1985, and not as patent and proprietary medicaments.

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Issues: Whether the logo "rp Rhone Poulenc" affixed on the pharmaceutical products constituted a brand name or trade name so as to classify the goods as patent and proprietary medicaments rather than generic medicines under Chapter 30 of the Central Excise Tariff Act, 1985.

Analysis: The dispute turned on the character of the mark appearing on the products. The mark was admitted to be registered under the Trade and Merchandise Marks Act, 1958, but the decisive question was whether it indicated a relationship in the course of trade between the mark and the medicines. On the facts, the mark was used as a house mark or corporate logo on all products manufactured for the concerned company, irrespective of whether the medicines were branded or generic. Applying the cited decisions, the mere affixation of such a house mark did not make the products patent and proprietary medicaments.

Conclusion: The logo could not be treated as a brand name or trade name, and the products were classifiable as generic medicines under Chapter sub-heading 3003.20 of the Central Excise Tariff Act, 1985.

Final Conclusion: The order classifying the goods as patent and proprietary medicaments was set aside, and the assessee's classification as generic medicines was sustained.

Ratio Decidendi: A house mark or corporate logo, without indicating a trade relationship identifying the goods as branded medicines, does not by itself constitute a brand name for excise classification purposes.

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