2015 (6) TMI 156

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....he brand name 'VETCARE' by the respondent which, otherwise stands registered in the name of M/s Tetragon Chemie (P) Ltd., Bangalore. The respondent claims itself to be a Small Scale Industrial Unit (SSI) and is manufacturing organic chemicals, disinfectants and other products. It claimed the benefit of Notification No. 175/86 dated 01.03.1986 and 1/93 dated 01.03.1993 as amended from time to time which provides for exemption from payment of excise duty to the SSI unit. However, Notification dated 01.03.1993 as amended also contains a provision that in case the said SSI unit is using brand name which belongs to other company the benefit of Notification dated 01.03.1986 shall not be available to such a SSI unit. The Collector of Ce....

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....e under Chapter Heading 23.02 of the Central Excise Tariff Act, 1985 and eligible for exemption from duty, I am not inclined to discuss whether the said goods are branded or not. However, as regards the products Halquinol and Chlortech/Sanitech, there is no dispute about their classification, the findings on the limitation holds good and no duty needs to be payable upto 31.10.1994 as there is no suppression or misdeclaration. Further to this, the whole exercise of demanding duty by the investigation is based on the fact that the subject goods in the show cause notice are branded and affixed with the logo of M/s. Tetragon Chemicals, who are not eligible for the SSI exemption. The assessee have argued that the brand name of Tetragon Chemicals....

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....eads as under: - "Explanation VIII - "Brand name" or "trade name" shall mean a brand name or trade name, whether registered or not, that is to say a name or a mark, such as symbol, monogram, label, signature or invented word or writing which is used in relation to such specified goods for the purpose of indicating, or so as to indicate a connection in the course of trade between such specified goods and some person using such name or mark with or without any indication of the identity of that person." On the basis of the aforesaid provision, this Court in a recent judgment dated 19.03.2015 passed in Civil Appeal No. 9157 of 2003 titled as 'Commissioner of Central Excise, Hyderabad IV v. M/s. Stangen Immuno Diagnostics held a....