TaxTMI 
TaxTMI 
2019 (5) TMI 1227
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....he appellant and Shri Rupender Sinhmar, ld. Advocate for the respondent-assessee. 3. After appreciating the submissions made by both the sides and after going through the impugned order, we find that the appellant is engaged in the manufacture of Homeopathic Medicines falling under Chapter heading 30 of the Central Excise Tariff Act, 1985 and during the period relevant for the purposes of the present appeal, appellant was claiming the benefit of Notification No. 03/2005-CE dated 24.02.2005 in respect of their final product "Bio-chemic System'. The said notification provides NIL rate of duty to the excisable goods falling under Chapter 30 to various medicaments used in 'Bio-chemic System' and not bearing the brand name. 4. Inasmuch as ....
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....iption 'SBL WORLD CLASS HOMOEOPATHY' in a fashion all over the packing tantamounts to "brand name/ Trade name/ invented word/ signature as explained in the definition which definitely indicates a connection between the products and M/s SBL Industries Pvt. Limited. On the other hand, the appellants relying on the decision of the Hon'ble Supreme Court of India in the case of Astra Pharmaceuticals (P) Ltd. Vs. CCE, Chandigarh in Civil appeal No. 3403 (NM) of 1987 dated 16.12.1994 reported at 1995 (75) ELT 214 (SC), have contested that their goods are not manufactured with any brand name. The appellants have claimed that inscription 'SBL WORLD CLASS HOMOEOPATHY' is their house mark and not the trade mark or the brand name. 5.3 The apex....
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....acturer projecting the image of the manufacture generally. The Apex Court has further discussed about the appellant's house mark as 'AP' or 'Astra' on the container or packing was used to project the image of the manufacturer generally. It did not establish any relationship between the mark and the medicine. For instance, if the appellant had instead of using Dextrose injections, described it as Astra injections or Astra Dextrose injections, than it could be said that a relationship between the monograph and the medicine was established. In the case of the appellant it was only a monograph to identify a manufacturer. Brand name connotes a mark, symbol design or name which is unique to a manufacturer and which instantly est....
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....ombination will manufacture Five PHOS by combining the aforesaid five phosphates only. SBL also manufacturers Five PHOS and describes the product as Five PHOS only. However, on packing the house mark; 'SBL WORLD CLASS HOMOEOPATHY' is also printed in fashion. Other manufacturers also markets their product in the name of 'Five Phos' and also print their house name on packaging. A buyer goes to the shopkeeper and asks for Five Phos he may give five Phos of the manufacture whose goods/ product does he has in stock. The appellant also submitted certain covers of the medicine of Five Phos 6X of different manufacturers, including their own, which clearly establishes that the appellant's embossment or the inscription as 'SBL WORLD CLASS HOMOEOPATHY....