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    <title>2006 (8) TMI 424 - CESTAT, CHENNAI</title>
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    <description>Marks printed on pharmacopoeial medicine containers were examined to determine whether they functioned as trademarks or brand names for excise purposes. &quot;BROWN &amp; BURK&quot; was treated as part of the manufacturer&#039;s name and used on the containers, while &quot;LUEX&quot; and &quot;MORNING SIDE&quot; were linked to buyers rather than the manufacturer. As none of the marks was shown to be registered, and the product descriptions did not connect the medicines with the manufacturer in a legally cognizable way, the marks were not treated as trademarks or brand names. The duty position under Rule 57CC of the Central Excise Rules, 1944 therefore remained unchanged.</description>
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      <description>Marks printed on pharmacopoeial medicine containers were examined to determine whether they functioned as trademarks or brand names for excise purposes. &quot;BROWN &amp; BURK&quot; was treated as part of the manufacturer&#039;s name and used on the containers, while &quot;LUEX&quot; and &quot;MORNING SIDE&quot; were linked to buyers rather than the manufacturer. As none of the marks was shown to be registered, and the product descriptions did not connect the medicines with the manufacturer in a legally cognizable way, the marks were not treated as trademarks or brand names. The duty position under Rule 57CC of the Central Excise Rules, 1944 therefore remained unchanged.</description>
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