2001 (5) TMI 100 - AT - Central Excise

Summary

Issues:
Denial of benefit of Notification No. 175/86 due to the use of a brand name "Meet National" on products manufactured by the appellant.

Analysis:
The case involved the denial of the benefit of Notification No. 175/86 to the appellants based on their use of the brand name "Meet National" on their manufactured products. The Asstt. Collector and the Commissioner (Appeals) both held that the benefit was not available as 'Meet National' was considered an extended form of the brand name 'National,' which made the appellants ineligible for the concessional rate of duty under the notification. The appellant argued that their case was similar to a previous Tribunal decision in the case of Vikram International, where it was clarified that the use of certain brand names did not necessarily indicate a connection with foreign companies owning similar names. The appellant relied on various Tribunal decisions to support their claim that the use of brand names like "Vikram Sony" or "Vikram National" did not automatically establish a relationship with foreign companies owning the brand names "SONY" and "NATIONAL," thus entitling them to the S.S.I. exemption. The appellant contended that the decisions in cases like CCE, Goa v. Christine Hoden (I) Pvt. Ltd. also supported their position that mere indication of a foreign company's name on products did not create a trade association between the goods and the foreign company.

The respondent, represented by the ld. SDR, maintained that since the marking on the products constituted a brand name, the benefit of Notification No. 175/86 was rightfully denied to the assessee. However, the Tribunal, after considering the arguments presented by both parties and examining relevant case law, notably the decision in the case of Vikram International, concluded that the benefit of the notification could not be denied to the appellants. The Tribunal emphasized that 'Meet National' was not a registered trade name of any other entity, and following the precedent set in the Vikram International case, ruled in favor of the appellants. The Tribunal's decision allowed the appeal, granting the appellants the benefit of Notification No. 175/86 and directing the provision of any consequential relief in accordance with the law.