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TMI Blog2017 (2) TMI 1301X X X X Extracts X X X X X X X X Extracts X X X X ..... nue has been represented by the ld. AR, Shri Yogesh Agarwal and respondents viz. M/s. Anopchand Trilokchand Jewellers Pvt. Ltd. and Shri Ashok Kumar Bardia, Director have been represented by the ld. Advocate, Shri Somesh Arora. 3. The brief facts are given below : (i) The Revenue issued show cause notice dated 30-11-2009, inter alia, stating that the respondents were engaged in the manufacture and sale of articles of jewellery bearing the trade name/brand name "Anopchand Trilokchand" - abbreviation "AT", falling under Chapter 71 of Central Excise Tariff Act, 1985 and, therefore, inter alia, were liable for payment of Central Excise duty along with interest. (ii) The Commissioner by the impugned order, inter alia, states th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be branded jewellery and will be liable to tax. In the instant case the mark 'at' or 'AT' put on the jewellery clearly indicates that the ornament is manufactured by M/s. Anopchand Trilokchand Pvt. Ltd. and it can be considered as their brand name/trade name. A customer can easily identify the identity of the manufacturer by noticing the particular marking that the jewellery belongs to a particular manufacturer. This means that there is no need to replicate the entire registered brand name/trade name on the jewellery to make it a branded jewellery and just by embossing a mark on the jewellery if a connection can be established with the brand, it becomes branded jewellery and taxable. 5. The ld. Advocate for the appellants based on th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is to say, a name or a mark, such as symbol, monogram, label, signature or invented words, or any writing which is used in relation to a product for the purpose of identity, or show as to indicate, a connection in course of trade between the products and some person using such name or mark with or without any indication of the identity of that person." 6.1 The Revenue claims that the respondent carries two letters viz. "AT" on their goods (jewellery). Revenue's contention is that these two letters give the identification of the respondents viz. Anopchand Trilokchand Pvt. Ltd. to the jewellery sold by the respondents to their customers and when this is an indication of the identity of the respondents, then such jewellery has to be tre ..... X X X X Extracts X X X X X X X X Extracts X X X X
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