2015 (12) TMI 1351

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....n this case is regarding the eligibility to avail benefit of small scale under Notification No. 8/2002 dated 1.3.2002 for using the brand name of another person. The respondents herein were manufacturers of pharmaceutical machinery and were engaged in clearance of said machines. The lower authorities were of the view that the respondents were using the brand name "SAMS", while it is the case of the respondent that they were not using the said name and in fact the label on the machine is of the manufacturer's own name and has no relation to the words "SAMS". 4. The learned AR would draw our attention to the various grounds of appeal which has been taken in the appeal memorandum and submits that the SAMS is a brand name, which is of anot....

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....ools or SAMS Techno Mech as the case may be. On such factual finding, we do find that the first appellate authority was correct and the Revenue has not made out any case. 6. The Apex Court has now settled the issue in the case of Commissioner of Central Excise, Hyderabad -IV vs. Stangen Immuno Diagnostics - 2015 (318) ELT 585 (SC) , wherein after considering various decided case laws held as under:- "11. Condition No.4, as already noted above, stipulates that the exemption contained in this Notification would not be given to a person in respect of goods where 'brand name' or 'trade name' of another person is used i.e. the goods bearing the 'brand name' or 'trade name' which belongs to some other person. It....

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....t and the manufacturer. xx                    xx                     xx 9. Furthermore the definition of the words 'brand name' shows that it has to be a name or a mark or a monogram, etc. which is used in relation to a particular product and which establishes a connection between the product and the person. This name or mark, etc. cannot, therefore, be the identity of a person itself. It has to be something else which is appended to the product and which established the link." 7. Identical view was taken by the Apex Court in the case o....