Brand name classification for biscuits turns on packaging and name use, not brand registration, under the KGST schedule.

Biscuits sold with wrappers and packaging showing a distinct design, multicolour presentation, and the prominent use of the name "Ankit" were treated as biscuits sold under a brand name under entry 17(i) of the First Schedule to the KGST Act. Registration of the brand was not necessary for classification as branded goods, and a company name could itself operate as a brand name. The relevant distinction was between biscuits sold with a brand name and biscuits sold without any name. On that basis, the claim that no brand name was used was rejected, and the contrary view was found unsustainable.

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Issues: Whether biscuits sold under the respondent's mark and packaging were liable to be assessed as biscuits sold under a brand name under entry 17(i) of the First Schedule to the KGST Act, or as biscuits sold without brand name.

Analysis: The wrappers and packaging showed a distinct design, multicolour presentation, and the prominent use of the name "Ankit" along with the product name, which indicated an exclusive brand identity. Registration of the brand was not necessary for assessment under the branded category. A company name can itself function as a brand name, and the distinction drawn in the schedule was between biscuits sold with a brand name and biscuits sold without any name. The materials relied on by the respondent did not support the claim that no brand name was used.

Conclusion: The biscuits were sold under a brand name and were taxable under entry 17(i); the Tribunal's contrary view was unsustainable.

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