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Issues: Whether the use of the appellant's name along with a lighted lamp on homeopathic medicines amounted to a brand name under Notification No. 12/2012-CE dated 17.03.2012, and consequently whether the appellant was entitled to complete exemption.
Analysis: Explanation 2 to the notification defines brand name broadly to include a name or mark, including a symbol, monogram, label, signature or invented words, used in relation to a product so as to indicate a connection in the course of trade between the product and a person using such mark. The medicines were sold under generic names with the appellant's name and symbol on the label, which indicated a trade connection between the goods and the manufacturer. The facts were distinguished from the cited precedents where a house mark and a separate brand name were used for different products. The mark on the goods was held to identify the goods as the appellant's own manufacture and to indicate proprietary connection.
Conclusion: The mark constituted a brand name, and the appellant was not entitled to complete exemption under Notification No. 12/2012-CE dated 17.03.2012.