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2009 (7) TMI 866

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..... d that:- in fact the design, multicolour print and get up of the company’s name, namely ‘Ankit’ along with product name clearly indicate that they are exclusive brand name developed and used by the respondent - However biscuit is a unique consumer product with its taste and flavour varying with the manufacturers making it - Therefore unable to sustain the Tribunal’s order - Consequently S.T. Revis .....

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..... respondent. 2. On going through the Tribunal s order we find that the Tribunal followed their another order in the case of Surya Marketing which also pertains to sale of biscuits. Eventhough counsel for the respondent submitted that the said order of the Tribunal relied on by them in allowing this case was confirmed by this Court in S.T.R.. Nos. 374/06, 367/06 and 375/06, on going through the ju .....

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..... ssessment of the product under brand name. Even though respondent contended that what is written is the company name and same cannot constitute a brand name, we are unable to accept the contention because several brand names are developed with the name of the company like Britannia, Parle, etc : which are branded products of biscuits. Moreover sub-entry (i) and (ii) in entry 17 make the difference .....

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..... in Astra Pharmaceuticals (P) Ltd. v. Collector of C.Ex., Chandigarh - 1995 (75) E.L.T. 214 (S.C.) we notice that the same pertains to sale of medicines and what was sold was a standard formulation with the name of the manufacturing house which was not found to be a trade name or brand name as it was only a formulation in accordance with the specification contained in pharmacopoeia. However biscuit .....

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