2006 (1) TMI 283

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ed in 1999 (106) E.L.T. 535 and in the case of Vimal Printery v. CCE Vadodra-1999 (110) E.L.T. 980 allowed the benefit of small-scale exemption under Notification No. 1/93-C.E., dated 28-2-93. 2. The contention of the Revenue is that respondents are engaged in the manufacture of detergent powder and detergent cake are being packed and are cleared in the brand name of Hunny Green, hunny blue and sangma blue which belongs to M/s. Rakesh Chemical Industries. The Revenue submitted that as per the provision of Notification No. 1/93-CE the exemption provided under the notification is not applicable to the specified goods bearing the brand name or trade name of another person. The Revenue relied upon the Hon'ble Supreme Court's decision in....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....of another person. The Hon'ble Supreme Court in the case of Kohinoor Elastics Pvt. Ltd. (supra) while interpreting the provision of Notification No. 1/95-C.E. held that the exemption contained in the notification shall not apply to specified goods which bears a brand name or trade name of any person. Para 5 is relevant which is reproduced below:- '5. Clause 4 of the Notification is unambiguous and clear. It is specifically states that the exemption contained in the Notification shall not apply to specific goods which bear a brand name or trade name (registered or not) of another person. It is settled that to claim exemption under a Notification one must strictly comply with the terms of the Notification. It is not permissible to imp....