House mark versus brand name determined the tariff classification of Ramtirth Brahmi Oil, and the Revenue challenge failed.

Classification of Ramtirth Brahmi Oil turned on whether "Ramtirth" was a house mark or a brand name. After remand, the Commissioner found that "Ramtirth" was only a house name and not a brand name, and no appeal was filed against that finding. That determination was followed in a later remand order. On that basis, the Tribunal held that the Revenue's challenge to classification under the competing sub-heading could not be sustained, and the Commissioner's classification was upheld.

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Issues: Whether 'Ramtirth Brahmi Oil' was classifiable under sub-heading 3003.31 attracting nil rate of duty, or under sub-heading 3003.39 on the footing that 'Ramtirth' was a brand name.

Analysis: The Tribunal noted that an earlier remand had directed determination of whether 'Ramtirth' was a house name or a brand name. Pursuant to that remand, the Commissioner had held that 'Ramtirth' was only a house mark and not a brand name, and no appeal had been filed against that finding. That finding had also been followed in a later order on remand. In view of the accepted finding that 'Ramtirth' was a house name and not a brand name, the Revenue's challenge to the classification could not be sustained.

Conclusion: The classification adopted by the Commissioner was upheld and the appeal was rejected.

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