9911796707
TMI Blog2006 (4) TMI 363X X X X Extracts X X X X X X X X Extracts X X X X ..... Vijaya branded refined Edible Oil products such as RBD Palmolein packed in 1 litre, 1/2 litre and 200 ml packed in pouches. Consequent to imposition of duty on packed and branded Edible Oils in the Budget 2003-2004, the appellants obtained Central Excise registration. Till 23-3-2003, the appellants paid 8% ad valorem duty on the branded edible oils packed in unit containers for retail sale. From 24-3-2003, the appellant started clearing the goods in the unit containers without having the markings Vijaya without payment of duty presuming that the said goods are unbranded and hence no duty is to be paid. [Pouch-II]. W.e.f. 30-4-2003, vide Notification No. 37/2003-CX, the duty on refined edible oil changed from 8% ad valorem to Rs. 1000 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng Authority. 3. Shri G. Prabhakara Sastry, the learned Advocate appeared on behalf of the appellants and Shri Ganesh Havanur, the learned SDR for the Revenue. 4. The learned Advocate made the following submissions:- (i) The case of the department is that the logo APOILFED as appearing against the company's name is a brand for the oil and as such they are liable for payment of duty. (ii) The contention of the petitioners is that the logo APOILFED is the logo of the federation, which only denote that they are members of that society. Like, BIS, AGMARK, etc., members of any oil company are required to use the said logo and usage of such logo will not in any way indicate any connection with the product or its business in an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... anisation APOILFED used in the Pouch even without the marking Vijaya amounts to using brand name and, therefore, the impugned goods are liable to duty. Further, he said that in the light of the Apex Court s decision in the case of CCE, Trichy v. Grasim Industries Ltd. - 2005 (183) E.L.T. 123 (S.C.), the appellants should be considered to have used their trade name. It is held in that decision that in the context of a trade name , words a name , or any writing would cover name of a company so long as it is used in relation to product and used for indicating a connection in course of a trade between the product and the other person. 5. We have gone through the records of the case carefully. In order to appreciate the issue, the figure ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... E, dated 01-03-2003. He has stated that the expression brand name is wide enough to cover the sale of the product by the assessee by using Pouch-II, since a complete connection gets established from the logo APOILFED. The Hon ble Apex Court in the case of CCE, Trichy v. Grasim Industries (cited supra), has made the following observations in respect of the goods manufactured by M/s. Dharani Cements Ltd. 13. As has been set out hereinabove, in this case there is no denial that M/s. Grasim Industries Ltd. were manufacturer of cement. There is also no denial that the purpose of using the words: Manufactured by Dharani Cements Ltd. A Subsidiary of Grasim Industries Ltd. was with an intention of indica ..... X X X X Extracts X X X X X X X X Extracts X X X X
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