COMMISSIONER OF CENTRAL EXCISE Vs. PEPSI FOODS LTD.

JUDGEMENT

(1.) IN these appeals at the in -stance of the Revenue the only issue arising is whether bulk potato chips manufactured and cleared by the respondent on behalf of M/s. Frito Lay India and packed in unit containers bear the brand name of M/s. Frito Lay India. The names of the manufacturer and M/s. Frito Lay India are printed on the containers. The Commissioner (Appeals) took the view that the brand name of M/s. Frito Lay India is not shown on the packages and therefore, the bulk potato chips manufactured and cleared by the respondent cannot be treated as branded.

(2.) ON going through the printed material on the unit container of bulk potato chips manufactured by the respondent, we find that the Commissioner (Appeals) is fully justified in taking the above view. The brand name of M/s. Frito Lay India is "LAY'S". Going by the definition of 'brand name' it cannot be taken that printing the name of Frito Lay India would amount to bear the brand name. We, therefore, find no merit in these appeals filed by the Revenue. The appeals, therefore, stand dismissed.