9911796707
TMI Blog2016 (8) TMI 1061X X X X Extracts X X X X X X X X Extracts X X X X ..... Member (Judicial) And Mr. C.J. Mathew, Member (Technical) Shri S.V. Nair, Superintendent (AR), for appellant None for respondent ORDER Per M. V. Ravindran This appeal is directed against the impugned order-in-appeal wherein the first appellate authority has allowed the appeal filed by the assessee before him. 2. None appears on behalf of the respondent despite notice. Heard the learned departmental representative and perused the records. 3. On perusal of the records, we find that the Revenue is aggrieved by the order of the learned Commissioner (Appeals) on the ground of not considering the issue involved in its proper perspective inasmuch, it is the case of the Revenue that the respondent had affixed the logo S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for the exemption under Notifications 8/2001, 8/2002 and 8/2003 on the ground that the word Swadeshi appearing on the packing/wrapper of the soap manufactured by the respondent is the logo/brand name of Swadeshi Trading Network Marketing Co. Undisputedly, the respondent manufactures soap. The findings recorded by the first appellate authority on this point are very important and relevant, which we reproduce below:- I have gone through the case records and considered the averments made in the appeal. The demand has been confirmed for the period April 2001 to May 2003. The soaps manufactured and cleared by the appellant bear a brand name Anuraah white . The wrapper carries the following information. Anuraah WHITE PREMIUM SOAP Mfd. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... person using such name or mark. The use of words Anuraah white premium soap manufactured by G Y Soap Works, Khopoli on the wrapper make a clear connection between the goods and the manufacturer appellant. The finding of the lower authority that the use of word Swadeshi establishes another connection between the goods and the buyer company marketing it does not have any merit. The word Swadeshi is a descriptive word. It is not the case of the Revenue that the buyer company M/s. Swadeshi Trading Network Marketing Company had an exclusive right to use the word Swadeshi or the use of word Swadeshi was unique to the said marketing company and/or it was their brand name, registered or not. The contention that it was registered for stationery ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ate that the product is indigenous i.e. made in India and not imported. It was further held that the brand name used in relation to the product has to be such as establishes a connection between the product and the person. The name or mark etc. cannot, therefore, be the identity of a person itself. It has to be something else which is appended to the product and which establishes the link. Following the said principle, the word Swadeshi even if it is part of the name of the marketing company cannot be held to be a brand name by itself without anything else. It is clear from the above discussion that the impugned demand cannot be sustained and the appeal can be allowed on this ground itself. However, the appellants have vehemently con ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
