2018 (1) TMI 631

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....ing logos of LIC and had cleared these table diaries, without payment of duty to LIC (Life Insurance Corporation), Mumbai. During the scrutiny of records, it appeared that the appellant is engaged in printing as well as textbook/exercise book manufacturing falling under chapter 48 of CETA, 1985, as per the requirement of the customers. The appellant was not registered with the Department and was registered as the SSI unit. It was seen that they have manufactured table diaries for LIC on job work basis and exercise/notebook for Maharashtra State Education Board. The LIC provides them major raw materials i.e. paper, plastic paper and paper board. The LIC purchases these raw materials directly from the manufacturers and supply directly to the ....

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....d diaries are distributed by LIC as complimentary gifts to Policy Holders, Subscribers and other related persons. It is thus apparent that the printed diaries bearing Logo of LIC are not traded. Under the circumstances, the mischief of brand name in terms of para-(4) of Notification number 8/2003 CE is not attracted in their case to deny the benefit of the said notification. The appellant also referred to the definition of brand name given in the explanation (A) to the said notification. In the said definition, it is clearly mentioned that use of brand name or trade name should be for the purpose of indicating, or so as to indicate a connection in the course of trade between the specified goods and some person using such brand name or trade....