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TMI Blog2019 (5) TMI 1227X X X X Extracts X X X X X X X X Extracts X X X X ..... WADHWA, MEMBER (JUDICIAL) And MR. BIJAY KUMAR, MEMBER (TECHNICAL) Sh. H. C. Saini, Authorised Representative for the appellant Sh. Rupender Sinhmar, Advocate for the respondent ORDER ARCHANA WADHWA: Being aggrieved with the order passed by the Commissioner (Appeals), Revenue has filed the present appeal. 2. We have heard Shri H. C. Saini, ld. Departmental Representative for the appellant and Shri Rupender Sinhmar, ld. Advocate for the respondent-assessee. 3. After appreciating the submissions made by both the sides and after going through the impugned order, we find that the appellant is engaged in the manufacture of Homeopath ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is nothing but house mark of the assessee s manufacturing unit. For better appreciation, we reproduce the relevant part of the impugned order: From the above it is clear that if the appellant is manufacturing the goods with brand name they are not eligible to avail the benefit of the exemption notification. The department while considering their goods manufactured with the brand name have confirmed the levy of duty on such goods denying the benefit of notification and held that the embossment of inscription SBL WORLD CLASS HOMOEOPATHY in a fashion all over the packing tantamounts to brand name/ Trade name/ invented word/ signature as explained in the definition which definitely indicates a connection between the products ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r is used on all the products of the manufacturer. It is usually a device in the form of an emblem, word or both. For each product a separate mark known as a product mark or a brand name is used which is invariably a word or a combination of a word and letter or numeral by which the product is identified and asked for. In respect of all products both the product mark and house mark will appear side by side on all the labels, cartons etc. Goods are ordered only by the product mark or brand name. The house mark serves as an emblem of the manufacturer projecting the image of the manufacture generally. The Apex Court has further discussed about the appellant s house mark as AP or Astra on the container or packing was used to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rs to be mark of the manufacturer i.e. house mark and not mark of product since it has no relation to the medicine. The name or mark cannot be the identity of the person (manufacturer) itself. It should be something which is appended the product and immediately establishes a link to the medicines. To illustrate the matter the appellant cited an example of Five PHOS which is a bio chemic combination containing five different phosphates (individual bio chemic salts) viz Cal. Phos; Kali Phos; Nat. Phos; Mag. Phos; and Ferrum Phos. Any manufacturer of Bio Combination will manufacture Five PHOS by combining the aforesaid five phosphates only. SBL also manufacturers Five PHOS and describes the product as Five PHOS only. However, on packing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in my opinion is eligible for exemption under notification No. 03/2005 dated 24.02.2005. Also similar is spirit of the notification No. 12/2012 dated 17.03.2012 under which too, the appellant is eligible to seek exemption . 6. On going through the said finding of Commissioner (Appeals), we find no infirmity in the same. Admittedly, SBL stands as an abbreviation of the assessee s name and the expression WORLD CLASS HOMOEOPATHY cannot be considered to be a brand name or trade name in the light of the explanation attached to the notification. Revenue, in their memo of appeal, had not advanced any justifiable ground to interfere in the impugned order. We find no reasons to interfere in the impugned order of Commissioner (Appea ..... X X X X Extracts X X X X X X X X Extracts X X X X
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