1998 (8) TMI 357

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..... the Respondents. [Order per : P.C. Jain, Member (T)]. -  A similar issue is involved in both these appeals. Therefore, a common order is being passed. 1.2 In the first case, the respondents herein manufacture sanitary towels with the trade name "Comfit". It is the contention of the respondents that the said trade name is owned by them and it is duly registered in their name with the c .....

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..... efinition given in Notification No. 175/86-C.E. and therefore, indication of that name of the foreign company creates an association in the course of trade between the goods and the foreign company. 4.1 We have seen the labels in both the cases. We are unable to accept this plea of the Revenue. Trade name 'Comfit' or 'Comfit Always' in the two cases are owned by the respondents. This finding .....

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