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TMI Blog2013 (8) TMI 427X X X X Extracts X X X X X X X X Extracts X X X X ..... the job worker, which is in conformity with illustration referred in the Board's Circular F.No.B-1/1/2005-TRU, dated 04.03.2005. Held that:- As per the case of Austrailian Foods (India) Pvt. Ltd. [2013 (1) TMI 330 - SUPREME COURT], where no brand name was affixed or inscribed on the cookies. In that case, the Hon'ble Supreme Court allowed the appeal of the Revenue as the brand name used the word "cookie man" accompanied with the logo on the plastic pouches/containers in which the goods were sold. In the present case, the notification imposed a pre-condition that "the brand name or the trade name is indelibly affixed or embossed on the articles of jewellery itself'. Thus, the said decision appears to be not applicable to the facts of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... confirmation of the demand Insofar as the demand is contrary to Board's Circular F.No.354/203/2005-TRU, dated 29.12.2005. He submits that the Board has clarified that the excise duty on the branded jewellery should be confirmed only after reference to the Board. In this case, the guidelines in the said circular were not followed. He further submits that Notification No.5/2006-CE, dated 01.03.2006 stipulates the payment of duty on articles of jewellery on which brand name or trade name is indelibly affixed or embossed on the articles of jewellery itself. In this context, he placed a sample of jewellery before the Bench to establish that no brand name or trade name was embossed on the articles of jewellery itself. He submits that alphabet 'I' ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... roduction of the notification, they were using the brand name in short form 'I' or 'Q'. He further submits that in terms of Note No.12 of Chapter 71, any writing which is used in relation to the product, for the purpose of indicating, connection in the course of trade between the product and the brand name using such a name or markings would constitute the brand name. He submits that the alphabet 'I' or 'Q' is used on the jewellery to identify the product of "Tanishq". He relied upon the decision of the Hon'ble Supreme Court in the case of Commissioner of Central Excise, Chennai-II Vs Austrailian Foods (India) Pvt. Ltd. reported in 2013 (287) E.L.T. 385 (S.C). 4.0 After hearing both sides and on perusal of the records, prima facie , we ar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llery itself 2% --- 4.2 Board's Circular No.B-1/1/2005-TRU, dated 04.03.2005 is reproduced herein below: Government of India Ministry of Finance (Department of Revenue) Tax Research Unit Subject: Excise duty levy on branded articles of jewellery. In this year's budget 2005-06, an excise duty of 2% has been imposed on branded articles of jewellery of heading 7113 of the Central Excise Tariff. The duty is leviable only if the brand name or the trade name, as defined, is indelibly affixed or embossed on the article of jewellery itself. In this 2. context, relevant extracts of Finance Minister's budget speech is reproduced below: " . expensive and premium jewellery is now manufactured a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ticle of jewellery. Such jewellery will be branded jewellery and will be liable to the tax. 3. As regards 'hallmarked' gold jewellery, it is observed that 'hallmarking' is the accurate determination and official recording of the proportionate content of precious metal in gold. Hallmarks are thus only official marks used as a guarantee of purity or fineness of gold jewellery, and cannot be treated as 'branding' for the purposes of the excise levy. 4. Whether a particular name or mark or symbol etc. is a brand name or not is a matter of fact, and can be ascertained as how the name is understood in commercial parlance. In the jewellery trade, there are certain well known brand names like 'Tanishq', 'Sangini', etc. and the scope of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y affixed on the jewellery itself. The contention of the Revenue that the alphabets 'I' or 'Q' are brand name. The jewellery demonstrated by the learned senior counsel would show that alphabet 'I' or 'Q' were used with the letters 'A', 'B' and 'H'. According to the applicant, the said alphabets were used to identify the job worker, which is in conformity with illustration referred in the Board's Circular F.No.B-1/1/2005-TRU, dated 04.03.2005. The case of the Austrailian Foods (India) Pvt. Ltd. (supra), as referred to the learned authorised representative is in the context of Notification No.1/93-CE, dated 28.02.1993, where no brand name was affixed or inscribed on the cookies. In that case, the Hon'ble Supreme Court allowed the appeal of th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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