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TMI Blog2007 (8) TMI 156X X X X Extracts X X X X X X X X Extracts X X X X ..... low appellants appeal - E/166, 167, 218-225 & 251/2006 - A/2095-2105/2007-WZB/AHD - Dated:- 16-8-2007 - [Order per : Archana Wadhwa, Member (J)]. - All the appeals are disposed off by a common order as they involve an identical issue. The appellants are engaged in the manufacture of submersible and open well pump sets classifiable under Chapter Sub-Heading 8413.11 of Central Excise Tar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tomers, on whose orders brand names were affixed, denied having owned the brand name. The brand names were being affixed to the pumps based upon as to which particular brand name was running well in that particular region. The appellants also placed an affidavit on record that various brand names are not owned by any person. Specific reliance was placed upon the Board's Circular No. 52/52/94-CX, d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent customer, in relation to ownership of brand name viz. KRI SUPER is misleading and hence is not be acceptable. As regards to the non-mention of brand on LR as pleaded by them. I find that many of transaction are not on bills/invoices. Therefore, there is no reasons to show the brand name on LR by the transporter nor the transporters are supposed to mention made such details (except quantity). ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... using such names so as to indicate a connection in the trade. We, further, note that it is recognized even by the Board that some of the brands floating in the marks did not belong to any particular manufacturer and any unit is free to use any name, specifically in the case of locks. The Board has clarified that such use thereof will not deprive any unit from the benefit of small-scale exemption n ..... X X X X Extracts X X X X X X X X Extracts X X X X
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