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TMI Blog2018 (3) TMI 909X X X X Extracts X X X X X X X X Extracts X X X X ..... ark did not violate the condition of said N/N. 175/86 - appeal dismissed - decided against Revenue. - APPEAL No. E/2662/2005-EX[DB] - FINAL ORDER NO. 70299/2018 - Dated:- 29-1-2018 - MR. Anil Choudhary, Member (Judicial) And MR. Anil G. Shakkarwar, Member (Technical) Shri Mohd. Altaf (Asstt. Commr.) AR, for Appellant Shri Atul Gupta (Advocate), for Respondent Per: Anil G. Shakkarwar Present appeal filed by Revenue is directed against Order-in-Appeal No. 61-CE/GZB/2005, dated 16-5-2005 passed by Commissioner (Appeals) Central Excise Customs, Ghaziabad. 2. Brief facts of the case are that the respondents were manufacturers of P P medicines falling under Sub-heading No.3003.10 of the Schedule to the Central Excise Ta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... missioner (Appeals) as recorded in Para-5 of impugned Order-in-Appeal is as follows:- I have carefully gone through the case records and considered the submissions of both sides. The appellants counsel pleaded that the logo BC is only a house mark and not a brand name since medicines are never bought by house mark. I find that the appellants are manufacturing medicines namely Bestogesic Plus Tablets, Cloxipen Capsules etc. The logo BC is also printed on the strips/foils of the medicines. The identification of the medicines in question cannot be made with the mark BC . The logo BC does not establish any relationship to the name of the medicines as the goods are not sold by the logo/mark. The Hon ble Supreme Court in case of Astra P ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... medicines Centaur cannot be considered as a brand name or trade mark for the purpose of claiming SSI exemption either SSI exemption not deniable - Notification No. 1/93-C.E. In view of the laid down proposition of the Apex Court in the case of Astra Pharmaceuticals (Supra) and also in the Tribunal s judgments rendered in the case of Unjha Ayurvedic Pharmacy (Supra) and Centaur Drug Home Pvt. Ltd. (Supra). I hold BC to be a house mark only and the benefit of SSI exemption is available to the appellants. In view of the above stated finding Learned Commissioner (Appeals) allowed the appeal and set aside the said Order-in-Original dated 17.02.2005. Aggrieved by the said order Revenue is in appeal before this Tribunal. 3. The re ..... X X X X Extracts X X X X X X X X Extracts X X X X
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