Minute jewellery mark "AT" held not to be a brand name, keeping the goods outside branded jewellery duty.

A minute and inconspicuous inscription of "AT" on jewellery was not treated as affixation of a brand name or trade name under Chapter Note 12 of Chapter 71. Although the statutory definition of brand name or trade name is broad, the mark here was found to function only as a jeweller's identification mark and not as a sign indicating trade connection or marketing of branded jewellery. On that basis, the goods did not fall within the dutiable category of branded jewellery, the duty demand was held unsustainable, and the impugned order was upheld.

---

---

Issues: Whether the minute inscription of the letters "AT" on jewellery amounted to use of a brand name or trade name so as to bring the goods within the dutiable category of branded jewellery under the applicable tariff and exemption notification.

Analysis: Chapter Note 12 of Chapter 71 defines "brand name" or "trade name" broadly as a name, mark, symbol, monogram, label, signature, invented word, or any writing used in relation to a product to indicate identity or connection in the course of trade. The decisive question was whether the two small letters "AT", in the manner in which they appeared on the jewellery, conveyed such trade connection. The record showed that the mark was minute, inconspicuous, and different from the respondent's registered trade mark, which included a stylized form with a diamond and the full company name. In these circumstances, the mark used on the jewellery was treated as a jeweller's identification mark rather than a brand name or trade name used for marketing the goods as branded jewellery.

Conclusion: The inscription "AT" did not amount to affixation of the respondent's brand name or trade name on the jewellery, and the demand of duty was not sustainable.

Final Conclusion: The impugned order was upheld and the Revenue's appeal failed.

Ratio Decidendi: A minute and inconspicuous mark on jewellery does not constitute a brand name or trade name unless it is used in a manner that identifies the goods with the trader in the course of trade and answers the statutory definition applicable to branded jewellery.

---