Exemption notification strict construction bars use of another's brand name, even with added descriptive words.

An exemption under Notification No. 8/98-C.E. was unavailable where goods bore another person's brand or trade name, because the added words "Taste Maker" did not alter the use of the rival brand. The exemption notification had to be strictly construed and applied according to its terms, so descriptive additions could not restore eligibility. However, goods marketed only under the manufacturer's own company name fell outside the exclusion and remained eligible for exemption. The Tribunal's contrary view, based on an overruled interpretation, could not be sustained.

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Issues: Whether the respondents were entitled to exemption under Notification No. 8/98-C.E. when they used the brand name of another company with the added words "Taste Maker", and whether use of only their own company name on some packs affected the entitlement.

Analysis: The notification denied exemption where the goods bore the brand name or trade name of another person. The word "Mahaan" in the distinctive style was a registered trade mark of another company, and its use on the goods attracted the exclusion in the notification. Adding further words did not change the fact that another person's brand name was being used. At the same time, goods sold only under the respondents' own company name were not hit by the exclusion. Exemption notifications must be strictly complied with, and the benefit cannot be extended by adding words to the notification's language. The decision of the Tribunal, based on an overruled view, could not stand.

Conclusion: The respondents were not entitled to the exemption for goods bearing another company's brand name with the added words "Taste Maker", while goods sold only under their own company name remained eligible.

Final Conclusion: The appeal succeeded and the Tribunal's order was set aside, with the matter disposed of in accordance with the above distinction.

Ratio Decidendi: Where an exemption notification excludes goods bearing another person's brand or trade name, the use of additional descriptive words does not restore eligibility, and the notification must be applied strictly according to its terms.

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