Exemption to certain specified goods bearing brand name/ trade name - Amendment to Notification No. 88/88-C.E. - 35/97 - Central Excise - Tariff

Exemption to certain specified goods bearing brand name/ trade name - Amendment to Notification No. 88/88-C.E.

Notification No. 35/97-C.E.

Dated 13-6-1997

In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excise Act, 1944 (1 of 1944), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue). No. 88/88-Central Excise, dated the 1st March, 1988, namely :-

In the said notification :-

(i) after the second proviso, the following proviso shall be inserted namely :-

"Provided also that the exemption contained in this notification shall not apply to any goods bearing a brand name or trade name, other than -

(a) a brand name or trade name of the manufacturer producing the excisable goods specified in the said Table; or

(b) a brand name or trade name of the Khadi and Village Industries Commission; or

(c) a brand name or trade name of the State Khadi and Village Industries Boards; or

(d) a brand name or trade name of the National Small Industries Corporation or the State Industries Development Corporations.";

(ii) in the Explanation, after clause (b), the following clause shall be issued namely :-

"(c) `brand name' or `trade name' shall mean a brand name or trade name, whether registered or not, that is to say, a name or a mark, such as symbol, monogram, label, signature or invented word or writing which is used in relation to the goods for the purpose of indicating or so as to indicate, a connection in the course of trade between such goods and some person using name or mark with or without any indication of the identity of that person.".