2016 (3) TMI 264

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....and name - 'KFMW'. The officers conducted certain verification in the unit of the appellant in January 1997 and found 295 machined pieces of hubs and drums with 'B Gwalior' markings and 21 machined pieces of the said products with name 'National Gwalior', alongwith a number of castings of other brand names like BEW, NEC, Goodwill etc. After investigation which included recording statements of the Managing Director, Production Supervisor of the appellant company and various buyers. Proceedings were initiated against the appellant to deny exemption under Notification No. 1/1993-CE (NT) dated 28/3/1993, as amended. The exemption under the said notification shall not apply in respect of goods bearing at brand name or a trade name [registered or....

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....he finished machined casting cleared by them is with brand name of any person. It was submitted that they have cleared castings without any brand name of any other person. Alternatively, the learned Counsel pleaded that 'National', 'Goodwill', 'NEW', 'NEC', 'BEW' are not to be considered as brand name of another person. These are only house marks for identification purposes. It was also submitted that the Department failed to establish that the appellants used the brand name owned by others. She also submitted communication from Trade Marks Registry with reference to two brand names 'National' and 'Goodwill'. The Trade Mark Registry in their communication stated that the said marks, prima facie, inherently not capable of distinguishing the ....

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....appellants manufactured and cleared dutiable goods with the brand name or trade name of another person. We find the terms of Explanation IX under para 4 of the said notification as below :- "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 identify of that person". 6. The Managing Director of the appellant company had confirmed that they have been cl....