2008 (6) TMI 114

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.... for the Appellant. Shri Vinay N. Ansurkar, Advocate, for the Respondent. [Order per: B.S.V. Murthy, Member (T)]. - These appeals filed by the Revenue involved the question of eligibility of the respondent M/s. Indo German Engineers for S.S.I. Exemption Notification. The period involved is April, 1998 to March, 2000. The total amount of duty demanded is Rs. 6,54,637/-. The Indo German Engine....

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....y Indo-German Engineers I.G.E. CDraise Machine (ATT) Size Year [2002] German Technology   2. It was held by the original adjudicating authority that they are not eligible for exemption since the logo is owned by CDraise, GMBH, Germany. The reason for use namely, exchange of goodwill and advertisement does not help them since reasons are not relevant. Notification No, 8/98-C.E., da....

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....de name and indicates connection to the German company. The logo does not belong to IGE, and therefore, IGE is not eligible for exemption. The Revenue also contends that the use of logo on the machineries manufactured and cleared by the respondents boosts the sale of the respondents, inasmuch as the production/machinery of the German company are also marketed in India and the brand name is also kn....

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....ondent are using label on the machinery is not disputed and the contents of the label which has the logo as well as the name of the foreign company and the local manufacturer is not disputed. It is also not disputed that the brand name "CDraise" is owned by Draiswereke GMBH, Germany. We find that the Hon'ble Supreme Court in the judgment cited above held that the term "brand name or trade name" qu....