Commissioner Of C. Ex., Trichy vs Rukmani Pakkwell Traders

The Customs, Excise & Gold (Control) Appellate Tribunal held that the Respondents, traders in scented supari, were entitled to exemption under Notification No. 1/93-C.E. despite the Assistant Collector's denial based on brand name restrictions. The Tribunal clarified that the brand name or trade name does not preclude exemption if it is owned by a different entity for different goods, referencing Section 8 of the Trade and Merchandise Marks Act, 1958. The Tribunal allowed the Respondents' appeal, overturning the previous decisions of the Assistant Collector and Commissioner (Appeals).