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TMI Blog2000 (10) TMI 142X X X X Extracts X X X X X X X X Extracts X X X X ..... red Coatings (P) Ltd. appellant in appeal No. 2160/98-C duty demanded was Rs. 43,53,521/- and penalty of Rs. 4,50,000/-. M/s. Kanwar Paints, appellant in appeal No. 2161/98-C was directed to pay Rs. 18,52,671/- by way of duty and Rs. 2 lakhs by way of penalty. Appellant in appeal No. 2162/98-C, M/s. Ideal Coatings was found liable to pay Rs. 8,82,567/- by way of duty and Rs. 1 lakh as penalty. Against M/s. Harman Paints, appellant in appeal No. 2163/98-C duty demanded was Rs. 17,84,744/- and penalty was Rs. l,50,000/-. As against M/s. U.K. Paint Industries, appellant in appeal No. 2164/98-C duty demanded was Rs. 4,70,671/-and penalty was Rs. 50,000/-. 2.Proceedings were initiated against the above mentioned seven appeals by issue of Show ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he purpose of indicating or so as to indicate a connection in the course of trade between such specified goods and some person using such name or mark with or without any indication of the identity of that persons". This shows that an SSI Unit if manufacture goods with the brand name or trade name of another who is not entitled to the exemption as an SSI Unit, is not entitled to get the benefit of such concession. If the trade mark used by the SST unit which manufactures the goods belonging to another SSI unit entitled to the benefit of notification, then the manufacturers must get the benefit of exemption as SSI Unit. In the instant case, all these Small Scale Industrial Units where using trade name of "spred". They were also having 'Gli ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ies on 22-2-1986 authorising to file necessary papers with the concerned authorities for permission to use the trade mark "Spred" in their own name. Thus, the trade mark held by M/s. SCM Glidden Intl. Co. U.S.A. was allowed to be used by M/s. U.K. Paint Industries and to take all legal steps for getting that trade mark registered in their own name, as provided by the Trade and Merchandise Marks Act, 1958. On 12-2-1986, pursuant to the application made by M/s. U.K. Paint Industries before the Registrar of Trade Marks, trade mark "spred" was registered in their name as per the certificate issued on 31-12-1996. The certificate issued by the Registrar of Trade Marks relate back to the date of application for the registration of the trade mark, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e word in the case of other word 'Spred' which is a trade mark. The customer will certainly ask for the goods bearing the trade mark which is "Spred". None will ask for the product 'Glidden'. In such a situation, the said marks can only be treated as distinct and different from trade mark. This distinction which was recognised by the Supreme Court in the case of M/s. Astra Pharmaceuticals (P) Ltd. was followed by a Bench of this Tribunal in the Weigand India (P) Ltd. v. C.C.E., New Delhi [1997 (94) E.L.T. 124 (T)] in relation to machinery, systems and others dealt with therein. The Bench of CEGAT was also concerned with the SSI exemption notification, the same notification relating to SSI exemption as in the instant case. Relying on the ide ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... k' that was used by them as held by the Supreme Court in Astra Pharmaceuticals (P) Ltd. So, when the distinction between 'trade mark' and 'house mark' is taken note of the confirmation of the decision of the Tribunal in Sonoma Aeromatics (P) Ltd. (supra) cannot be of any assistance to the Revenue in this case. 7.In the instant case, we have to examine the difference between the marks 'Spred' and 'Glidden' printed on the container. The word 'Glidden' was used show that the manufacturer got technical know-how from the Company in U.S.A. That statement printed on the containers cannot be taken as trade mark. As far as 'Spred' is concerned, it was the trade mark owned by M/s. SCM Glidden Intl. Co. U.S.A. That trade mark was allowed to be used ..... X X X X Extracts X X X X X X X X Extracts X X X X
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