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TMI Blog2004 (1) TMI 432X X X X Extracts X X X X X X X X Extracts X X X X ..... planation to Notification 1/93. 2. The appellant was engaged in the manufacture of inter alia solenoid valves and solenoid coil for spares. We are concerned in this appeal with clearances of such goods alleged to have the brand name Advance System Control manufactured and cleared by the appellant between December 1993 to October 1998. The notice issued to the appellant proposed to deny the exemption on the ground that the goods were classifiable in sub-heading 8481.10 of the tariff for use in refrigerating or air-conditioning appliances and machinery and therefore not entitled to the exemption contained in Notification 1/93. The assessee replied to the notice contending that the valves were not for use in refrigerating and air-condition ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tification 1/93. The denial of the exemption on this ground is therefore justified and has to be upheld. 5. The alternative plea is that the benefit of the exemption contained in Notification 75/87 is available. This exemption is subject to the conditions provided in paragraph 5, that it shall not apply to specific goods bearing a brand name (registered or not) of another person. The contention is that the words Advance System Control embossed on a part of the valve is not a brand name or trade name because it purchased these components bearing these words from the manufacturer of Advance System Control. It is therefore nothing other than the name of the manufacturer and the name of the manufacturer cannot be a brand name. Reliance is a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... explanation, it is clear that any name which is used to indicate the connection in the course of a trade between some person is a brand name. On being asked by us why the name of Advance Control System is put upon these valves, the Counsel for the appellant states that it was put by the supplier of the manufacturer of the goods which is incidentally owned by the managing director of the appellant. He is not able to explain why the components were not received without this name which could have been easily done. The Tribunal has held in its decision in Veer Rubber Ltd v. CCE (appeal 3424/01) that even initials can constitute a brand name. In fact, by virtue of a large number of brand names are names of the company as Ford, Bajaj, Nestle, C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Pvt. Ltd. v. CCE - 2002 (146) E.L.T. 315, the Tribunal said that the goods manufactured by Espirit Switchgears Pvt. Ltd. in technical collaboration with West Germany could not lead to the conclusion that the goods manufactured by the appellant bore the brand name of F G, West Germany. The words with the Tribunal was concerned with in fact clearly indicate that the goods were manufactured by the assessee although the collaboration was within the German firm. In the present case here, conclude that the goods manufactured not but by the appellant. We do not find any such descriptive terms used on the goods before us. They merely contained the name of the manufacturer of the product. None of these decisions therefore would apply to the fac ..... X X X X Extracts X X X X X X X X Extracts X X X X
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