9911796707
TMI Blog2006 (4) TMI 131X X X X Extracts X X X X X X X X Extracts X X X X ..... es, fruit or nut puree and fruit or nut pastes, fruit juices and vegetable juices, whether or not containing added sugar or other sweetening matter. 2001.10 - Put up in unit containers and bearing name. 8% 2001.90 - Other - Nil 2. The appellant manufactures 'French Fries' and sells the same sometimes under the brand name 'Inland Valley' and sometimes without any such name. Those packets of "French Fries which bear the name of 'Inland Valley' are cleared by the appellant under T.H. 2001.10 and the relevant excise duty is paid thereon. Those packets which do not contain the name 'Inland Valley' are cleared under T.H. 2001.90 and no excise duty is paid. 3. The Department was of the view that the second lot of g ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ith or without any indication of the identity of that person." 5. The Assistant Collector was of the view that the phrase "New Improved Quick Frozen French Fries" showed a collection between the appellant and the product. The Tribunal was of the view that the second type of packets tallied with the first type of packets and therefore, upheld the Asstt. Commissioner's order. 6. Before us, learned counsel appearing on behalf of the appellant has relied upon the decision of this Court in Astra Pharmaceutical Pvt. Ltd. v. Collector of Central Excise, Chandigarh [1995 (75) E.L.T. 214 (S.C.)] to contend that both Asstt. Commissioner and the Tribunal were wrong in holding that the second type of packets contained a brand name. The learned counse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t containers would have to bear the name of the manufacturer. If the name of the manufacturer were to be a brand name then this would mean, that there would be no unbranded unit container at all in law and the distinctiveness of T.H. 2001.10 would be meaningless. 9. Furthermore the definition of the words 'brand name' shows that it has to be a name or a mark or a monogram etc. which is used in relation to a particular product and which establishes a connection between the product and the person. This name or mark etc. cannot, therefore, be the identity of a person itself. It has to be something else which is appended to the product and which establishes the link. 10. A similar phrase was considered by this Court in Astra Pharmaceutical Pv ..... X X X X Extracts X X X X X X X X Extracts X X X X
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