2007 (8) TMI 23

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....anufacturers of aerated water. They are SSI units. They manufactured aerated water and cleared the same after affixing the brand name "Citra" during the period 1993-94. The brand name belonged to another person namely M/s Limca Flavours and Fragrances Ltd. (in short 'M/s Limca') which was eligible for exemption (as SSI unit) under Notification No.1/93-CE dated 28.2.1993. These facts are not in dispute. The Department by show cause notice (in short 'SCN') proposed to recover Central Excise Duty on the clearances of the aforesaid branded goods effected by the appellants in 1993-94, alleging that the exemption under the Notification was not available to such goods inasmuch as identical goods were not manufactured by the brand name owners. The ....

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.... for exemption under the Notification and was the manufacture of specified goods. That being so, the view taken by the Tribunal has to be accepted. 7. In the case of Namtech Systems Ltd. v. Commissioner of Central Excise, New Delhi (2000 (115) E.L.T./ 238 (Tribunal), the larger Bench of CEGAT has held that affixation of specified good with a brand name of ineligible Indian manufacturer will entail disqualification from exemption. It was further held that the benefit of small scale exemption under Notification No. 175/86-CE as amended, is not available to the specified goods if they are affixed with the brand name or trade name of a trader who is not a manufacturer. The judgment of the larger Bench in Namtech Systems Ltd.'s case (supra) h....

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....nbsp;                                      xxx                                           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 Nos. 21.06, 25.04,....

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....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 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 o the identity of that person." 10. Clause 7 of the Notification after amendment deals with exemption of specified goods and circumstances where the exemp....