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TMI Blog2015 (10) TMI 43X X X X Extracts X X X X X X X X Extracts X X X X ..... kar and O. Swaroop, Advocates, for the Respondent. JUDGMENT The respondent is a manufacturer of disinfectants that are mostly used in poultry industry. One of the products manufactured by it is "Virkon-S". The respondent claimed the status of small scale industry as well as the benefit of exemption of Excise duty in terms of Central Excise Tariff Notification No. 1/93-C.E., dated 28-2-1993, whic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The appeal was dismissed by the Commissioner on 30-7-2001. Hence, the respondent filed Appeal No. E/217/02 before the Customs, Excise and Service Tax Appellate Tribunal, Bangalore (for short 'the Tribunal'). Through its order, dated 29-8-2005, the Tribunal allowed the appeal by following the judgment of the Supreme Court in CCE, Ahmedabad v. Vikshara Trading & Investments P. Ltd. - 2003 (157) E.L. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the respondent-company. 5. The basis for reopening of the proceedings was that the disinfectant was sold with the brand name "Virkon-S", which in turn is the one owned by M/s. Antec International, United Kingdom. The plea of the respondent was that though it has adopted the brand name, it has manufactured the product on its own accord. The Deputy Commissioner as well as the appellate authori ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re the specified goods manufactured by a manufacturer, bear a brand name or trade name (registered or not) of another manufacturer or trader, such specified goods shall not, merely by reason of that fact, be deemed to have been manufactured by such other manufacturer or trader. 7. From this, it becomes clear that as long as an assessee has manufactured the goods, the mere fact that he used t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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