Brand name under excise tariff requires a trade connection; manufacturer details alone do not make packaged vegetable paste branded goods.

Vegetable paste cleared in institutional packs was held not to satisfy the tariff condition of being goods put up in unit containers bearing a brand name, because the packs showed only the manufacturer's name and address as required by food-label regulations and did not display any insignia or mark connecting the product to Dabur in trade. For Heading 2001.10, a brand name must indicate a commercial connection between the goods and a person using that name or mark; mere statutory manufacturer details are insufficient. The classification claim was accepted and the goods were held outside Heading 2001.10 on that basis.

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Issues: Whether the vegetable paste cleared in institutional packs, which bore only the manufacturer's name and address and no insignia or brand mark, was classifiable under Heading 2001.10 of the Central Excise Tariff as goods put up in unit containers bearing a brand name.

Analysis: Heading 2001.10 applies to preparations of vegetables put up in unit containers and bearing a brand name. The relevant tariff concept of a brand name requires a name or mark used to indicate a connection in the course of trade between the product and a person using such name or mark. The label on the institutional pack showed only the manufacturer's name as required by the food-label regulations and did not display any insignia of Dabur. The statutory requirement to mention the manufacturer's name and address on food packages could not, by itself, establish that the goods bore a brand name for tariff purposes.

Conclusion: The goods were not classifiable under Heading 2001.10 on the basis of brand name, and the assessee's classification claim was accepted.

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