COMMR. OF C. EX. Vs. GANGA ELECTRONICS

JUDGEMENT

(1.) IN this appeal filed by the Revenue the issue involved is whether exemption under Notification No. 175/86 is available to the respondents, M/s. Ganga Electronics.

(2.) DR . R. Baboo, learned DR, submitted that the respondents were manufacturing car cassette player affixed with brand name 'GANGA TKR' and the Asstt. Commissioner disallowed them the exemption under Notification No. 175/86 in terms of para 7 of Notification No. 175/86; that on appeal the Commissioner (Appeals) set aside the adjudication order holding that the Asstt. Commissioner did not mention in the adjudication order as to who owns the brand name GANGA TKR or TKR. The learned DR further mentioned that brand name TKR is a popular and universally recognised brand name owned by M/s. Clarian Company of Japan and as such using words 'TKR' along with 'Ganga' creates an association of product manufactured by the respondents with brand name TKR. Finally he relied upon the decision of the Tribunal in the case of Namtech System v. CCE, Bangalore, 2000 (36) RLT 35 (CEGAT).

(3.) ON the other hand Shri K.S. Agarwal, representative of the respondents, submitted that 'Ganga TKR' is their own brand name and as such para 7 of the notification will not be attracted. He also submitted that the classification list filed by them for the relevant period had been approved by allowing the exemption under Notification No. 175/86 and RT -12 Returns have also been assessed and as such no duty can be demanded from them.