Brand name exemption denied where manufacturer used the trade name of an ineligible person.

The exemption notification was construed to deny benefit only where a manufacturer affixes the brand name or trade name of a person who is not eligible for the exemption. If the brand owner itself is eligible for the exemption, use of that brand name does not disqualify the manufacturer. A person who is not a manufacturer and does not pay excise duty was treated as ineligible for the exemption, so affixing such a person's brand name attracted the exclusion. On that footing, the manufacturer could not claim the exemption when it used the brand name of an ineligible person, and the appeals were dismissed.

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Issues: Whether a manufacturer affixing the brand name or trade name of another person to specified goods is entitled to exemption under the notification.

Analysis: The exemption clause was construed as denying the benefit only where the manufacturer affixes a brand name or trade name of a person who is not eligible for the exemption. If the brand name belongs to a person who is itself eligible for the exemption, the manufacturer is not disqualified. A person who is not a manufacturer and does not pay excise duty was treated as not eligible for the exemption, and use of such person's brand name attracted the exclusion.

Conclusion: The manufacturer was not entitled to the exemption where it used the brand name or trade name of a person ineligible for the exemption, and the appeals were dismissed.

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