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TMI Blog2012 (8) TMI 656X X X X Extracts X X X X X X X X Extracts X X X X ..... ker’s name and address should be indicated on the packages of the goods under the standards of Weights & Measures Act, 1976 and the rules made thereunder. Indicating the names and address of the manufacturer on the packages cannot be construed as affixing the brand name - appellant is entitled for the benefit of exemption - E/549/2006 - A-128/KOL/2011 - Dated:- 28-4-2011 - S/Shri S.S. Kang, P.R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed viz. manufactured by M/s. Allied Chromes and Chemicals (P) Ltd. . It was further printed on the package that the product was marketed by M/s. Synotex Industries. M/s. Synotex Industries claimed the benefit of small scale exemption under the aforesaid notification. The Department was of the view that since the manufacturer s name is indicated on the packages, it amounted to affixing the brand ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sion that the words viz. manufactured by M/s. Allied Chromes and Chemicals (P) Ltd embossed on the packages is not a brand name and it is only a house mark. Therefore, it did not attract the provisions of para 4 of the said Notification and accordingly allowed the benefit of exemption to the appellant. 3. The Revenue is in appeal before us against the said order. 4. The Revenue s contention ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Measures Act, 1976 and the rules made thereunder. Indicating the names and address of the manufacturer on the packages cannot be construed as affixing the brand name as has been held in the case of Rajdoot Paints Ltd. Kalvert Foods India Pvt. Ltd. (mentioned supra). Following the ratio of the aforesaid judgments, we do not find any infirmity in the Ld. Commissioner s(Appeals) order and accordi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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