2004 (2) TMI 479

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..... per : V.K. Agrawal, Member (T)]. The issue involved in these 3 appeals, filed by M/s. Dabur India Ltd., is whether Vegetable Pastes manufactured by them are classifiable under Heading 2001.10 of the Schedule to the Central Excise Tariff as claimed by the Revenue or under Heading 2001.90 as claimed by the Appellants. 2. Shri Rajesh Chibber, learned Advocate, submitted that the issue involv .....

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..... mpugned product; that the definition of brand name as given in Note 4 to Chapter 20 covers within the brand name, a name or a mark such as symbol, monogram, label, signature, or invented words or any writing which is used in relation to product for the purpose of indicating communication in the course of trade between the products and some person using such name or mark. He relied upon the decisio .....

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..... d. From the label, we find that there is no insignia of Dabur on the label and only the name of Dabur India Ltd. is mentioned as manufacturer of the goods which is essential as per the provisions of Prevention of Food Adulteration Rules, 1955. Therefore, merely mentioning the name of Dabur Food Ltd. as manufacturer cannot be made basis for classifying the goods under Heading 2001.10 of Central Exc .....

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