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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 ..... acturers of P&P medicines falling under Sub-heading No.3003.10 of the Schedule to the Central Excise Tariff Act, 1985. The respondents were esent appeal filed by Revenue is directed against Order-in-Appeal No. 61-CE/GZB/2005 dated 16/05/2005 passed by Commissioner (Appeals) Central Excise & Customs, Ghaziabad.availing the benefit of SSI exemption under Notification No. 175/86 dated 01.03.1986 as amended. They were issued with a show cause notice dated 01.10.1993 wherein it was contended that respondent were using a symbol with capital letters BC surrounded by hexagon and it was also mentioned on the goods manufactured besides such symbol M/s Bestachem Formulations Private Limited and that such symbol was on the aluminium strips in which tab ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... medicines as the goods are not sold by the logo/mark. The Hon'ble Supreme Court in case of Astra Pharmaceuticals (Supra) has held that brand name and house mark are two totally different things. The product mark or brand name is the one by which the product is identified and asked for. Following the said judgment of the Apex Court, the Hon'ble Tribunal in the case of Unjha Ayurvedic Pharmacy (Supra) has held that "SSI Exemption - Board name indicates product sold and is different from house mark which indicates person manufacturing goods ' Goods are sold under brand name but not purchased in name of house mark ' SSI exemption cannot be denied on basis of house mark 'Notification No. 1/93-C.E. read with Notification No. 8/98-C.E.- No body ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -Original dated 17.02.2005. Aggrieved by the said order Revenue is in appeal before this Tribunal. 3. The relevant ground of appeal filed by Revenue is as follows:- The House mark is an identification of the manufacturer which is compulsory under the Drug Rules while Product mark or brand name is one by which the product is identified and asked for. The party nowhere submitted that the mark BC was registered under Drug Rules as the House mark. 4. Heard the Learned AR who has presented the ground of appeal. 5. Heard the learned counsel for the respondent. The learned counsel for the respondent has supported the impugned Order-in-Appeal. 6. Having considered the rival contentions and on perusal of record we find that learned Commissio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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