DABUR INDIA LTD. Vs. CCE

JUDGEMENT

(1.) The issue involved in these 3 appeals, filed by M/s. Dabur India Ltd., is whether Vegetable Pastes manufactured by them are classifiable under Heading 2001.10 of the Schedule to the Central Excise Tariff as claimed by the Revenue or under Heading 2001.90 as claimed by the Appellants.

(2.) Shri Rajesh Chibber, learned Advocate, submitted that the issue involved in these appeals has already been decided by the Tribunal in their own case vide Final Order No. A/484/2003 -NRB dated 17.7.2003 holding that merely mentioning the name of Dabur Foods Ltd. on the label cannot be made basis classifying the goods under Heading 2001.10 which covers preparation of vegetable fruits, etc. put up in a Unit container and bearing brand name.

(3.) On the other hand Shri Vikas Kumar, learned D.R., submitted that on the packing of the goods weighing 1 kg. the following words were mentioned: " Institutional Pack Garlic Paste or Ginger Paste" and the name of the manufacturer as Dabur India Ltd., and other details; that the perusal of such packing clearly establishes a connection in the course of trade between them as manufacturer and the impugned product; that the definition of brand name as given in Note 4 to Chapter 20 covers within the brand name, a name or a mark such as symbol, monogram, label, signature, or invested words or any writing which is used in relation to product for the purpose of indicating communication in the course of trade between the products and some person using such name or mark. He relied upon the decision in the case of CCE, Meerut vs. Tarai Foods, 2002 (120) ELT 215 (Tri.) wherein French Fries cleared in unit packings of 1 kg. with the legend "Quick Frozen French Fries Tarai Foods Ltd." were held to be liable to duty under Sub -heading 2001.90.