Brand name classification for packaged beverages turns on actual brand display, not mere company particulars.

Flavoured sugar syrups and pineapple juice cleared in packages showing only the company name, address and other particulars were not treated as branded goods. Classification turned on whether the packages bore the registered brand name, and the company name was distinct from the separately registered brand "Nirula's". Because the impugned packages did not display that brand name, the presence of company details alone was insufficient to attract the higher duty applicable to branded-goods entries. The earlier departmental precedent was distinguished on its additional package features, including logo and description.

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Issues: Whether flavoured sugar syrups and pineapple juice cleared in packages showing the company name and other particulars, but not the brand name, were classifiable as goods bearing a brand name and liable to the higher rate of duty.

Analysis: Classification under the relevant tariff headings turned on whether the packages bore the brand name. The brand name of the appellant was distinct from its company name and was separately registered as "Nirula's". The packages in question did not bear that brand name. The mere presence of the company name, address and other particulars did not convert the goods into branded goods. The earlier decision relied on by the department was distinguished because it had proceeded on additional features such as logo and the manner of description on the packages.

Conclusion: The goods cleared in the impugned packages did not bear a brand name and were not classifiable under the branded-goods entries.

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