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TMI Blog2015 (11) TMI 1414X X X X Extracts X X X X X X X X Extracts X X X X ..... ;the Tribunal') whereby the Tribunal has granted the respondent/assessee the benefit of Exemption Notification No. 08/2001 CE dated 01.03.2001 and on that basis held that the assessee is not liable to pay any excise duty on its product known as "Crane Gutkha" which is containing chewing Tobacco. The brief facts of the matter are that the assessee is engaged in the manufacture of Pan Masala/Gutkha containing Tobacco falling under Chapter sub-heading 2404.49. This product is manufactured and sold under the brand name "Crane Gutkha". The assessee had filed revised declaration under Rule 173B of the Excise Rules claiming exemption under Notification No. 08/2001 dated 01.03.2001 w.e.f. 01.04.2001. It was stated that since the assessee is no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g No. 21.06 and sub-heading Nos. 2101.10 and 2101.20; (iv) All goods falling under Chapter 24 of the First Schedule (other than unbranded chewing tobacco and preparations containing chewing tobacco, falling under heading No. 24.04." A reading of the aforesaid annexure clearly demonstrates that the goods which are specified in the First and Second Schedules to the Central Excise Tariff Act, 1985 are exempted in respect of SSI units. However, four categories of goods are excluded from such exemption. We are concerned with the exclusion contained in para (iv) as per which if the goods fall under Chapter 24 of the First Schedule, such goods would not be entitled to any exemption. It is not in dispute that the goods manufactured by the assess ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or invented word or writing which is used in relation to such specified goods for the purpose of indicating or so as to indicate a connection in the course of trade between such specified goods and some person using such name or mark with or without any indication of the identity of that person;" The definition, as stipulated above, does not limit the brand name to third party brand name. Therefore, the irresistible conclusion would be that once the goods are sold under any brand name, whether that belongs to the assessee or the third party the goods would be treated as branded name. We may also point out here that the learned counsel for the assessee had referred para 3 of the Notification and particularly clause (b) thereof which talks o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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