NIRULA AND COMPANY PVT. LTD. Vs. CCE

JUDGEMENT

(1.) M/s. Nirula and Company Pvt. Ltd., Noida manufacture flavored syrup and pineapple juice, which are liable to central excise duty. The issue raised in these appeals is the classification of the goods. Relevant Headings read as under :

(2.) Appellant pack and clear the goods for sale in bottles bearing their brand name 'Nirula's'. Goods intended for in -house consumption and service are cleared in containers on which brand name is not affixed. These packages mention name and address of the company and some other particulars. Dispute arose at to whether goods cleared in such packages (not affixed with the brand name) also should be classified and levied to duty as "goods bearing a brand name". The impugned order states the facts about packing as under :

(3.) Based on an interpretation of definition of 'brand name' in Chapter Note 8 of Chapter 21 and Chapter Note 4 of Chapter 20 of Central Excise Tariff Act and the decision of this Tribunal in the case of C.C.E., Meerut vs. Tarai Foods 2002 -Taxindiaonline -24 -CESTAT -DEL the impugned order held that the goods cleared in packages mentioning name and address of the company (without brand name) should also be classified and subjected to duty leviable on goods bearing 'brand name'. The appellant challenges this order.