TaxTMI 
TaxTMI 
1993 (8) TMI 160
X X X X Extracts X X X X
X X X X Extracts X X X X
....hat the assessee is manufacturer of Mixer/Grinder with the brand name 'MITASO' falling under sub-heading No. 8509.00 of Central Excise Tariff and are availing benefit of Notification No. 175/86-C.E., dated 1-3-1986 as amended. It is further stated that the brand name 'MITASO' is owned by M/s. Mitaso Appliances Ltd. who are not eligible to the benefit of exemption Notification No. 175/86-C.E./ dated 1-3-1986. It is further stated that the assessee is required to clear the goods of the other manufacture with the brand name 'Mitaso' by paying normal duty of 20% ad valorem + Special SED as applicable. A demand of duty of Rs. 5,21,138.40 was also demanded. 3. The Director of the assessee Shri Man Mohan Garg in his statement dated 16-11-1989 n....
X X X X Extracts X X X X
X X X X Extracts X X X X
....fittings of the aforesaid goods. Therefore, the brand name not having been registered for grinders and mixers, can be used independently in their own right by the assessee. 5. The ld. Additional Collector has accepted this plea and dropped the proceedings. In this appeal, the Revenue has contended that it is not in dispute that the brand name 'Mitaso' is registered and owned by M/s. MAL in respect of "Electrical Household Equipment" among other goods. Mixer/grinder being an electrical household equipment, such goods bearing 'MITASO' brand should have been appropriately held to have been manufactured by M/s. MAL and by M/s. MDAL. That M/s. MAL had been using the said brand name on their mixer/grinder from the inception of their unit upto ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....for mixer/grinder but had got it registered only for : "LPG and electrical household equipments, installations for lighting, heating, steam, generating, cooking, refrigerating, drying, geysers and parts and fittings of the aforesaid goods." He submitted that the mixer/grinder would not fall in this category but would fall under S. No. 11 of App. 3, Schedule 4 of the Trade & Merchandise Marks Rules, 159, which is noted below: "S. No. 11. Installations for lighting, hearing, steam, generating, cooking, refrigerating, drying, ventilating, water supply and sanitary purposes." He submitted that both M/s. MAL and M/s. MDAL (the respondents) were different companies and the use of brand name was not in respect of same specified goods f....
X X X X Extracts X X X X
X X X X Extracts X X X X
....inder/mixer but for a different category of goods and hence their use on grinder/mixer is not precluded. However, we find that Shri Man Mohan Garg, Director of the company has clearly admitted that the brand name used on their product was the brand name of M/s. Mitaso Appliances Ltd., Faridabad. Shri V. P. Mittal, Director of M/s. MAL has also admitted this fact in his statement. The question now is as to whether this mixer/grinder would also fall under the class of goods 'Electrical household equipments'. The answer is undoubtedly yes. The ld. SDR referred to HSN Notes on 85.09 which described Domestic Appliances to include Mixer/Grinder. Besides/ HSN Notes having persuasive value, the reason as to why it cannot be included under S. No. 11....