9911796707
TMI Blog2004 (6) TMI 385X X X X Extracts X X X X X X X X Extracts X X X X ..... Designer Ceiling Tiles and Wood Wool Boards classifiable under sub-headings 4406.90 and 4407.10 of the Central Excise Tariff Act, 1985. They are using the name ANUTONE on their products and this word ANUTONE belongs only to the appellants. This fact was also indicated in the declaration filed by them with the department. The word Anutone is used by the appellants for the designs acoustic panels created by them. These designs were developed by Shri Sandeep Mittal, Managing Partner of the appellant s firm and these were registered under Copyright Act by Shri Sandeep Mittal. The Central Excise Officers visited their factory on 28-2-98 on the presumption that the appellants are clearing goods bearing brand name ANUTONE which does not be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , what is registered is only a literary catalogue and not any product under Trade and Merchandise Marks Act. The Commissioner (Appeals) has wrongly concluded that the appellants are not entitled to SSI benefit since they are affixing brand name Anutone . The registration under Copy Right Act is entirely different from the registration under Trade and Merchandise Marks Act. The appellant s firm is in existence since 1987 and the name Anutone was fixed on their products since 1990. The registration under Copy Right Act was only done in the year 1997 by Shri Sandeep Mittal. This conclusively proves that the brand name Anutone belongs to the appellant only. The appellants are not manufacturing branded goods of anybody else and the brand na ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ant firm by virtue of being partner in firm owning brand name also becomes co-owner of brand name in question, hence cannot be said to have used brand name of another person while manufacturing and clearing goods in individual capacity benefit of Notification No. 1/93-C.E., dated 28-2-1993, not deniable. (iii) Premier Engineering Associates v. CCE - 2003 (162) E.L.T. 464. 4. Shri L. Narasimha Murthy, SDR appearing for the Revenue pleaded that under Notification Nos. 1/93-C.E., dated 28-2-93, 16/97, dated 1-4-97 and 9/98, dated 2-6-98, the 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 whi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... claimed that they are using the trade/brand name Anutone since 1990. This has not been challenged by the Revenue. The product profile and designs of Anutone Wood Wool Boards Plain Embossed registered with the Registrar of the Copyright Act is a literary and artistic piece of work. We find that the brand name Anutone is not registered under Trade Marks Act for the product manufactured and traded by the appellants. The literary work on Anutone Wood Wool Panels is registered in the name of Shri Sandeep Mittal as a literary piece under Copy Right Act. It is not a brand name or trade name of Sandeep Mittal. Shri Sandeep Mittal is the owner of the copyright of literary work. The appellants, M/s. SSS Wood Industries are the manufacturers ..... X X X X Extracts X X X X X X X X Extracts X X X X
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