2006 (6) TMI 358

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

..... Meena, SDR, for the Respondent. [Order per : P.G. Chacko, Member (J)]. -  The appellants were importing "Monosodium Glutamate"in bulk quantities and repacking the same and selling in the Indian market through distributors. Their product is known as "AJI-NO-MOTO"in the domestic market. During April, 2003 to July, 2004, they marketed the product with the above brand-name, without paymen....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Notification. Learned Consultant has also relied on the Tribunal's decision in SPM Instruments India (P) Ltd. v. Commissioner of Central Excise, Hyderabad [2003 (152) E.L.T. 115 (Tri.-Bang.)]. We have heard learned SDR also, who has reiterated the findings contained in the impugned order. 2. After examining the records, our attention has been caught by Article 2 of the above agreement, wh....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....company) and that the appellants were only allowed to make limited use of the brand-name in India. The case law relied on by learned Consultant is apparently based on the finding of fact that the said party was entitled to use the brand-name in India to the exclusion of all others. It, therefore, does not seem to support the appellants' claim for the benefit of the above Notification. The assessee....