9911796707
TMI Blog2024 (7) TMI 183X X X X Extracts X X X X X X X X Extracts X X X X ..... ncludes any gold coin and broken pieces of an article of gold but does not include primary gold, that is to say, gold in any unfinished or semi-finished form including ingots, bars, blocks slabs, billets, shots, pellets, rods, sheets, foils and wires. Admittedly, the main demand in the present case against the appellant is for sale of gold bar, which is specifically excluded as per the Explanation given in the said Entry. Therefore, the gold bars, which is primary gold, sold by the appellant, are not excisable goods and consequently, no duty is payable by the appellant. Gold coins and silver coins - HELD THAT:- There is no logo, trademark or brand name affixed/embossed on these articles - On going through the pictures it is found that there ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ide - appeal allowed. - SHRI ASHOK JINDAL, MEMBER (JUDICIAL) AND SHRI K. ANPAZHAKAN, MEMBER (TECHNICAL) Shri Rajarshi Dasgupta, Chartered Accountant for the Appellant(s) Shri S.S. Chattopadhyay, Authorized Representative for the Respondent ORDER The appellants are in appeal against the impugned order wherein demand of Central Excise Duty has been confirmed against the main appellant viz. M/s. Senco Gold Limited, 7 8, CIT Road, Kolkata 700 014, along with interest; penalties on both the appellants have also been imposed by way of the impugned order. 2. The facts of the case are that during the impugned period i.e., from March 2011 to March 2013, the appellant was engaged in the production of jewellery classifiable under Chapter Sub-Heading ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Excise Duty from the appellant on the sale of gold bars and gold/silver coins, alleging that the appellant is liable to pay duty in terms of Notification No. 01/2011-C.E. dated 01.03.2011 (Sl. No. 89) as the same are manufactured or sold under a brand name i.e., SENCO GOLD . 4. The matter was adjudicated and vide the impugned order, the demand of duty was confirmed against the appellant, holding that the goods are sold by the appellant under the brand name of SENCO GOLD and therefore, they are liable to pay duty on the said goods. Penalty was also imposed on both the appellants. 5. Aggrieved from the said order, the appellants are before us. 6. The Ld. Counsel appearing on behalf of the appellants drew our attention to Sl. No. 89 of Notifi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at is to say, a name or a mark, such as a symbol, monogram, label, signature or invented words or any writing which is used in relation to a product, for the purpose of indicating, or so to indicate, a connection in the course of trade between the product and some person using such name or mark with or without any indication of the identity of that person 2. An identity put by a jeweller or the job worker, commonly known as house-mark shall not be considered as brand name. 3. articles in relation to gold shall mean anything ( other than ornaments), in a finished form, made of, or manufactured from or containing, gold and includes any gold coin and broken pieces of an article of gold but does not include primary gold, that is to say, gold in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o. 01/2011-C.E. dated 01.03.2011. 11. The decision relied upon by the Ld. Authorized Representative for the Revenue in the case of Australian Foods India (P) Ltd. (supra) is not applicable to the facts of this case as, in this case, there is a specific Circular issued by the respondent vide Circular F. No. 354/38/2011-TRU dated 02.03.2012 which clarified as under: - 4. It is clarified that the excise duty leviable on precious metal jewellery, manufactured or sold under a brand name, is attracted only on such jewellery on which the trade/brand name or any such mark or symbol or even a number which is cross referred with such trade/brand name ((not being a house mark used by jewellers for identification of jewellery at the time of exchange/re ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
