Amends Notification No. 140/83-C.E. - 224/87 - Central Excise - Tariff

Amends Notification No. 140/83-C.E.

Notification No. 224/87-C.E.

Dated 22-9-1987

In exercise of the powers conferred by sub-rule (1) of Rule 8 of the Central Excise Rules, 1944, the Central Government hereby makes the following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 140/83-Central Excises, dated the 5th May, 1983, namely :-

In the said notification, -

(i) after paragraph 5, the following paragraph shall be inserted, namely :-

"6. The exemption contained in this notification shall not apply to the said goods where a manufacturer affixes the said goods with a brand name or trade name (registered or not) of another person who is not eligible for grant of exemption under this notification:

Provided that nothing contained in this paragraph shall be applicable in respect of the said goods cleared for home consumption before the 1st day of October, 1987.";

(ii) after Explanation II, the following Explanation shall be inserted, namely :-

"Explanation III. - "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 said goods for the purpose of indicating, or so as to indicate a connection in the course of trade between the said goods and some person using such name or mark with or without any indication of the identity of that person."