use of own name on goods does not make them branded

By | July 25, 2015
(Last Updated On: July 25, 2015)

Use of own name on goods does not make them branded

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Where goods were cleared with superscription ‘manufactured and packed by SVS & Sons’ on packaging, said use of assessee’s own name on goods does not make those goods ‘branded’; said goods can be regarded as cleared without any brand name and eligible for exemption accordingly


Commissioner of Central Excise, Puducherry


CESTAT, Chennai


C.M.A. NO. 3456 OF 2010

JANUARY  30, 2015

Section 5A of the Central Excise Act, 1944 – Exemptions – Central Excise – General – Refined edible oil was exempt, if cleared without brand name – Assessee was clearing its refined groundnut oil with superscription ‘manufactured and packed by SVS & Sons’ on goods – Department denied exemption on ground that ‘SVS & Sons’ was a brand name – Tribunal found that assessee had a trademark having letters S, V and S in a rectangular box, but, assessee had only used its name on goods and not said trademark; hence, said name could not be regarded as brand name so as to disallow exemption – HELD : Adjudicating authority, Commissioner (Appeals) and Tribunal rendered a concurrent finding of fact that said superscription was not a brand name or trade name – There is a clear distinction between brand name used and said superscription as found on packaging – In view of concurrent findings of fact, appeal was rejected as devoid of any question of law [Paras 5 and 6] [In favour of assessee]

Circulars and Notifications : Notification No. 6/2002, dated 1-3-2002

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