2000 (4) TMI 626

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....n & Steel Company out of the raw material supplied by them. They filed classification list No. 6/CL/94-95 w.e.f. 11-4-1994 separately classifying bars and rods manufactured on job work basis on behalf of Tata Iron & Steel Company as "branded goods" claiming benefit of Explanation III to SSI Notification No. 1/93-C.E., dated 28-2-1993, according to which the clearance of specified goods bearing brand name or trade name of any other person who is not eligible for grant of exemption in terms of the provisions of paragraph 4 of the Notification, shall not be taken into account for the purpose of computing aggregate value of clearance. The Department was of the view that bars and rods manufactured on job work basis do not bear brand name or trad....

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....lty of Rs. 50,000/- and Rs. 10,000/- under Rule 173-Q were imposed respectively. The appellants filed three appeals to the Collector (Appeals) who vide order in appeal Nos. 285-287/CE/CHD/96, dated 31-5-1996 upheld the finding in order in original No 101/AC/95, dated 30-5-1995 that goods manufactured for TISCO were not branded goods. He thus rejected the appeals against the above order in original. 4. As regards the appeals arising out of order in original Nos. 108-195, he set aside the same and remanded the two cases to the Assistant Commissioner for the limited purpose of duty calculation on account of total clearance as per Notification No. 1/93 accepting the plea of the assessees that the demand was inclusive of the duty element....

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....e viz. "TISCON" (vide Registration No 288115), the CTD bars and rods manufactured by the appellants did not bear the above brand name. Before the Collector (Appeals), the appellants took the plea that the bars manufactured for TISCO are of different sizes ranging from 8 mm to 25 mm in diameter. They are bundled for despatch with the tag showing appellants name, IS No., Lot No., Size and the name TISCO tied around the bundles consisting of bars of sizes from 8 mm to 25 mm. They contended that these are branded goods for the reason that label TISCON is used in relation to the CTD bars for the purpose of indicating a connection in the course of trade between the goods and M/s. TISCO. The appellants contend before us that the CTD bars manufactu....

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....s, will attract the bar in paragraph 7 of Notification No. 175/86-CE. The Tribunal has held that a brand name is meant for relating the product with the name of the owner of the brand and that it is not necessary in all cases that this can be achieved only by affixing trade name, logo or brand name on the finished product itself and that the purpose can be achieved by displaying the brand name in the packing material. 10. Following the ratio of the above decisions, we hold that packing of CTD bars in bundles with TISCON labels amounts to clearance of goods bearing brand name within the meaning of Explanation III to Notification 1/93 and that, since TISCON is the brand name of M/s TISCO Ltd. which is not eligible for grant of SSI exe....