TaxTMI 
TaxTMI 
2014 (10) TMI 407
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.... Advocate, for the Appellant. Shri M.S. Negi, DR, for the Respondent. ORDER A product is known either by symbolic representation of the manufacturer or a market leader who markets the goods. For example if the brand leader like Hindustan Lever is printed on a product it gives impression to the public that the product is qualitative having connection with the brand leader. In the case of t....
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....nted on the respective cover/wrapper of the capsule. 3. Revenue supports the adjudication. 4. We have carefully analyzed importance of the name the market leader being printed on the cover/wrapper of the product. Normally, buyers understand quality of a product either on the credentialilty of manufacturer or a marketer. 5. We do appreciate name of medicine has been printed ....
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....soning given, it would be appropriate to reproduce Para 7 of the judgment of Hon'ble Bombay High Court which reads as under :- "7. A learned Single Judge of the Madras High Court in the case of Nivaram Pharma Pvt. Ltd. (supra) held that if monogram or label is affixed in the product owned by other the benefit of the Notification would not applicable. The goods manufactured by the Appellant....
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....leader brings out distinction to deny SSI exemption to the appellant. Accordingly, we dismiss the appeal for no compliance to the Notification by virtue of use of different brand name associated to the product of the appellant. We may add that tax exemption is not given very causally by the legislature. This is at public interest and no one can be enriched at the cost of public when the claimant o....