2004 (2) TMI 479

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....te, for the Appellant. Shri Vikas Kumar, SDR, for the Respondent. [Order per : V.K. Agrawal, Member (T)]. - The issue involved in these 3 appeals, filed by M/s. Dabur India Ltd., is whether Vegetable Pastes manufactured by them are classifiable under Heading 2001.10 of the Schedule to the Central Excise Tariff as claimed by the Revenue or under Heading 2001.90 as claimed by the Appellants....

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....rly establishes a connection in the course of trade between them as manufacturer and the impugned product; that the definition of brand name as given in Note 4 to Chapter 20 covers within the brand name, a name or a mark such as symbol, monogram, label, signature, or invented words or any writing which is used in relation to product for the purpose of indicating communication in the course of trad....

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....s mandatory to mention the name and complete address of the manufacturer on every packages of food. From the label, we find that there is no insignia of Dabur on the label and only the name of Dabur India Ltd. is mentioned as manufacturer of the goods which is essential as per the provisions of Prevention of Food Adulteration Rules, 1955. Therefore, merely mentioning the name of Dabur Food Ltd. as....