1997 (9) TMI 277 - AT - Central Excise

Summary

Issues:
- Interpretation of the definition of "brand name" under Notification No. 175/86.
- Whether the appellants' use of certain words constitutes a "brand name" for the purpose of the notification.

Analysis:
The judgment by the Appellate Tribunal CEGAT, Madras involved Appeal Nos. E/SB/1373 & E/SB/1374, which were filed against orders passed by the Collector (Appeal) in Order No. 370/88 and 368/88. The issue at hand was whether the appellants were entitled to the benefit of Notification No. 175/86 despite using certain words that the department claimed constituted a brand name of another company. The Collector (Appeals) held that the exemption in the notification did not apply if a manufacturer affixed specified goods with the brand or trade name of another person, leading to the denial of the benefit to the appellants.

In Appeal No. 1373/89, the department argued that the appellants' use of specific words indicated a brand name connection with another company. However, the appellants contended that the words used did not fall within the definition of "brand name" as per the notification. They argued that the words merely indicated collaboration and marketing details, not a brand name. The department, on the other hand, asserted that the words used did establish a brand name connection, thus justifying the Collector (Appeals) decision.

The Appellate Tribunal analyzed the definition of "brand name" under Explanation VIII of the notification, which included various elements like symbol, monogram, label, signature, or invented word used in relation to specified goods to indicate a connection in trade. The tribunal concluded that the words used by the appellants did not meet the criteria of a brand name as they were merely printed words indicating company names and collaboration details, not a distinctive brand identifier. Therefore, the tribunal allowed the appeals of the appellants, holding that the denial of the benefit of the notification was not justified in this case.

In summary, the judgment delved into the interpretation of the term "brand name" under the relevant notification and scrutinized whether the appellants' use of certain words constituted a brand name connection with other companies. The tribunal ultimately ruled in favor of the appellants, determining that the words used did not amount to a brand name as defined in the notification, thus entitling the appellants to the benefit of the notification.