TaxTMI 
TaxTMI 
2006 (11) TMI 5
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....throom fittings falling under Sub-heading 8481.80 and 8481.99 of the Schedule to the Central Excise Tariff Act, 1985 (in short 'Tariff Act'). The goods were packed in cardboard boxes on which stylised brand name "ARK" was printed and labels affixed on cardboard boxes also showed the brand name "ARK" in the stylised script; name and address of M/s. Arkson Pvt. Ltd., Chandigarh was also printed on the label; in addition "ARK" was put on the Sanitary fittings by pasting stickers and also by affixing tickli on the body of the fittings. All the respondents were availing exemption under Notification No. 175/86-CE. Proceedings were started against them for demand of duty as brand name "ARK" in stylised script was brand name of M/s. Arkson Pvt. Ltd. Initially the matter was decided by the Collector, Central Excise who denied the exemption under Notification No. 175/86-CE holding that the respondents were affixing specified goods with the brand name of another person not eligible for the grant of exemption and also there was suppression on the part of the respondents. On appeal filed by the Assessees, the CEGAT remanded the matter for de novo decision after arriving at a finding in regard t....
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....n Pvt. Ltd. being registered as SSI unit have made substantial compliance of conditions laid down in Notification No.175/86-CE. It was further held that non- fulfilment of requirement of Rule 174 was on account of the fact "ARK" in simple form was regarded as brand name of M/s. Khanna Industries who had com plied with Rule 174 and it was the Tribunal's decision that separate identity of "ARK" and stylized "ARK" was established and, therefore, extended period of limitation was not applicable. 5. Revenue preferred appeals before the CEGAT which endorsed view of the Commissioner (Appeals), but did not record any finding on the question of extended period of limitation. 6. Stand of the appellant is that the goods were cleared by the respondents who are manufacturers and the brand owner is a trader. Even if the brand owner is a manufacturer he is required to be manufacturer of specified goods. CEGAT erred in holding that if the brand owner is a manufacturer; it is not required to be manufacturer of the specified goods. The small scale industry is not manufacturer of specified goods, and as such is not entitled to any exemption. 7. In response, learned counsel for the respondent submi....
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.... xxx 4. All other goods specified in the said schedule other than the following namely:-. (i) all goods failing under chapters 9, 24, 31. 51, 52, 53, 54, 55, 56, 57, 58, 59, 60, 61, 62, 71, 73 and 74; (ii) all goods falling under heading Not 21.06, 25.04, 36,03. 40.11, 40.12, 40.13, 87.01, 87.02, 87.03, 81.04, 81.05, 87.06, 91.01 91.02 and 96.13; (iii) all goods faIlings under sub-heading Nos, 2101.10, 2101.20, 3304.00, 3305.90, 4005.00, 4006.10, 4008.21 and 9505.10 and &nb....
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....ered or not) of another person who is not eligible for the grant of exemption under this notification: Provided that nothing contained in this paragraph shall be applicable in respect of the specified goods cleared for home con sumption before the 1st day of October, 1987'. (ii) after Explanation VII, the following Explanation shall be inserted, namely:- "Explanation VIII - "Brand name" or "trade name" shall mean a brand name or trade name, whether registered o r 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." 10. Clause 7 of the notification after amendment deals with exemption of specified goods arid circumstances where the exemption is not available. Stand of the respondent is that if manufacturer need not be a manufacturer of sped fled goods, and brand name as used is entitled to exemption contained in the notification, it is really of no consequen....