JUDGMENT
Gowri Shankar, Member (T)
1. The appeal is against the order of the Commissioner holding that the
goods manufactured by the appellant were not entitled to exemption
contained in notification 1/93, 38/97 and 9/98 for the reason that a
condition contained in each of the notifications, that the goods should not
bear brand name of any other person, had been contravened.
2. The Commissioner found that the goods bore the brand name
“LK Pace”. It is the contention of the appellant that the brand name is its
own, and registered in its own name. The appellant is a subsidiary of G.N.
Laur Knudsen AS, Denmark. It had registered the logo “LK Pace Switches
& Assessories” with the Trade Marks Registry under the Trade and
Merchandise Marks Act, 1958. He produces certificate to this effect of the
Trade Marks Registry. The use by a manufacturer of a brand name
belonging to foreign company but registered in India does not attract the
provisions of these notification relating to use of brand name. This is the
ratio of the judgment of the Calcutta High Court in CCE v. Esbi
Transmissions Private Ltd. 1997 (91) ELT 292.
3. The ratio of this judgment would apply to the facts of this case.
There was therefore no basis for denying the exemption contained in the notifications.
4. Appeal is allowed. Impugned order set aside.