Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

1997 (9) TMI 277

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... is the case of the department that the appellants are using the brand name of another company by using the following words while marketing their products :- MANUFACTURED IN INDIA BY NIPA CHEMICALS LTD., In Collaboration with Nihon Parkerizing Co. Ltd., Japan. 46, Garuda Buildings, Cathedral Road, Chennai-600086. MARKETED IN INDIA BY Goodlass Nerolac Paints Ltd., GANPATRAO KADAM MARG, LOWER PAREL, MUMBAI-400013. FOR INDUSTRIAL USE ONLY 3. In Appeal No. E/1374 the case of the department is that the appellants are using the following brand name of another company who is not entitled for the benefit of Notification No. 175/86 :- Manufactured by : DREWTREAT CHEMICALS LIMITED In Collaboration with Drew Chemical Cor .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ctured in collaboration with NIHON PARKERIZING CO. LTD., JAPAN which is marketed by GOODLASS NEROLAC PAINTS LTD. of Bombay in India and they do not come within the purview of definition of brand name. He stated that these words which are used by the appellants do not come within the purview of Name or Mark, such as symbol, monogram, label, signature or invented word or writings which is used in relation to the specified goods. He, therefore, pointed out that the impugned orders are not in accordance with law and the denial of the benefit of Notification 175/86 is not legal and proper. 6. Heard the learned JDR Shri S. Murugandy appearing for the department. He contended before us that the appellants in Appeal No. 1373/89 has clearly st .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... h is used in relation to such specified goods for the purpose of indicating, or so as to indicate a connection in the course of trade between such specified goods and some person using such name or mark with or without any indication of the identity of that person." 8. It is therefore seen what is essential is that the appellants should use any name or mark so as to indicate a connection in the course of trade between such specified goods and some person using such name or mark. 9. It is further mentioned in the above said explanation by stating that the name or a mark means a symbol, monogram, label, signature or invented word or writing which is used in relation such specified goods for the purpose of indicating the above said connect .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ~ down, set down in writing; write in disparagement or depreciation of; reduce (total, assets, etc.) to lower amount; ~ off, record cancelling of (bad debt, depreciated stock, etc.); reckon as lost or worthless; ~ - off (n.) something that must be regarded as total loss or wreck, failure; ~ out, make written copy of; transcribe in full or detail; ~ up, write full account or record of; give full or elaborate description of; commend by appreciative writing, praise in writing; ~-up (n.) review or report. wri ting (r-) n. (esp.) Written document; (piece of) literary work; personal script, handwriting; put in ~, write down; the Writings, = HAGIOGRAPHA; ~- case, case holding writing materials; ~-desk, desk; ~-master, instructor in penmanship; t .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates