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TMI Blog2017 (8) TMI 972X X X X Extracts X X X X X X X X Extracts X X X X ..... tavator is a trade name or a trade mark and whether it is equivalent to a Rotary Tiller. A steel Almirah is colloquially referred to as Godrej, which infact is a trade mark of a premier company producing Steel Almirah - matter is remanded to the respondent for fresh consideration, who shall extend the benefit of exemption granted for the agricultural implement Rotavator - appeal allowed by way of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ied as Rotavator. 4. An Audit was conducted in the place of business of the petitioner and the petitioner has given their objections on 05.08.2016, stating that the generic name for Rotavator is Rotary Tiller and Rotavator is the brand name of the company called Howard, Germany, which is a commonly used word in the farming circles/farmers is Rotavator and the manufacturer called it Rotavator/Ro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat, the petitioner also produced the work orders issued by the Agricultural Engineering department, as regards the classification of the product supplied. The dictionary meaning of Rotavator is shown to be a noun and a trade name. 6. Apart from that, the Chief Engineer of the Agricultural Engineering department has clearly stated that subsidy allowed for Rotary Tiller (Rotavator) is 50% of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing manufacturer, who were the pioneer in the manufacture of refrigerators. Therefore, for all purposes, Rotary Tiller should be considered as Rotavator, as certified by the competent authority, namely, the Agricultural Engineering department. Thus, the assessment have to be re-done in the light of the above observations. 7. Thus for the above reasons, the impugned orders are set aside; the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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