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TMI Blog2024 (7) TMI 183X X X X Extracts X X X X X X X X Extracts X X X X ..... IT 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 No. 3113 of the First Schedule to the Central Excise Tariff Act (CETA), 1985 and subsequent sale of the same through their retail outlets located all over India. The appellant is also engaged in sale of 'gold bars' classifiable under Chapter Heading 71 of the CETA, 'gold coins' classifiable under Chapter Sub-Heading 71141910 of the CETA and 'silver coins' classifiable under Chapter Sub-Heading 71141110 of the CETA. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 Notification No. 01/2011-C.E. dated 01.03.2011 and also brought to our notice photographs of the said gold bars and gold/silver coins cleared by them. It is his submission that as there is no logo, trademark or brand name affixed on the above said items, therefore, they are not branded goods and accordingly, the appellant is not liable to pay duty in terms of Notification No. 01/2011-CE. dated 01.03.2011. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 any unfinished or semi-finished form including ingots, bars, blocks slabs, billets, shots, pellets, rods, sheets, foils and wires. 9.1. On going through the said entry, we find that "articles" in relation to gold shall mean anything (other than ornaments), in a finished form, made of, or manufactured from or containing, gold and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed 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/resale) is indelibly marked or embossed. If such brand name is not affixed or embossed on the jewellery or article itself but appears on the packing such as the jewellery box or pouch or even on the warranty card or certificate of quality, such goods will not be treated as branded jewellery and thus will not be liable to exc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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