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TMI Blog2019 (8) TMI 816X X X X Extracts X X X X X X X X Extracts X X X X ..... reserve fish from decaying, the seafood is sold in package / unit containers in frozen form. The company is a registered brand name holder and sells the frozen seafood in packed unit containers under the brand name of "Seasparkle / Brillar / Wildfish / ABAD" to retail customers. In addition to this, they sell the seafood in packages / unit containers in frozen form without brand name to institutional customers. They have requested the advance ruling on the following: Whether the frozen seafood sold in packages to institutional customers, without bearing the brand name, is eligible for exemption (NIL rate) under Notification Na 2/2017 (Central Tax Rate / Integrated Tax Rate / Stare Tax Rate) dtd.28th June, 2017? The authorized representat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s a statutory requirement as per Legal Metrology Act and Food Safety and Standards Act. As these products are sold to institutional customers without brand name, they are eligible for exemption under Entry 22 of Notification No.2/2017 Central Tax (Rate) dtd.28-06-2017. The matter was examined in detail. The company is a registered brand name holder. A business name is the name that the legal entity, that owns the business, will use to promote the business. A company name identifies the legal entity that owns the business, as distinct from identification of its products and services. The legal entity that owns the business may be described as a sole trader. If a legal entity wants to call its business something other than its own name, it m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ence of its logo on the package of frozen seafoods, seems to be fulfilled by mention of words 'ABAD'. As the product has direct connection with brand name holder, the use of name 'ABAD' on packages can be considered as brand name. The scrutiny of surrounding circumstances clearly shows that the package of frozen seafoods, even though without affixing a registered brand on them, will be considered as bearing the brand "ABAD". Therefore, visible manifestation of brand name is not compulsory on the package. Even an ordinary name is sufficient. [Australian Foods India (P) Ltd., [2013(287) ELT 385(SC) = 2013 (1) TMI 330 - SUPREME COURT]. In the case of Aditya Birla Retail Limited, the Appellate Authority for Advance Ruling has held that goods b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... containers which bears a brand name shall, on each such unit containers, clearly print in indelible ink, both in English and the local language, that in respect of the brand name as defined in Explanation (ii) (a) printed on the unit containers, he has foregone his actionable claim or enforceable right voluntarily". As per S.R.O.No.361/2017, SI.No.20, and the subsequent amendment by Notification No.42/2017 CT (Rate) dtd.14-11-2017, exemption is eligible only for supply of fresh or chilled fish. Frozen fish sold in unit container under brand name is taxable. The main difference between chilling and freezing is that of temperature. Ice crystals are formed while freezing. This is not so in the case of chilling. Whereas freezing constitutes a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... foregoing his actionable claim or enforceable right on such brand name. In view of the observations stated above, the following rulings are issued: Whether the frozen seafood sold in packages to institutional customers, without bearing the brand name, is eligible for exemption (NIL rate) under Notification No. 2/2017 (Central Tax Rate / Integrated Tax Rate / State Tax Rate) dtd 28th June, 2017? No. Supply of frozen seafood in packages by a brand name holder is not eligible for exemption for the mere reason that the supply to a particular category of customers are made without inscription of Brand or Trade Name. M/s.Abad Fisheries Private Limited, the applicant herein, is a registered brand name holder. The company is selling frozen sea ..... X X X X Extracts X X X X X X X X Extracts X X X X
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