Commissioner Of Central Excise, ... vs Mahaan Dairies

The Customs, Excise & Gold (Control) Appellate Tribunal held that the respondents are not entitled to the exemption under Notification No. 8/98-CE due to the use of the brand name 'Mahaan', which is a registered trademark of M/s. Mahaan Foods Ltd. The Tribunal clarified that the addition of the words 'Taste Maker' does not alter the fact that the brand name of another company is being used, thus disqualifying the respondents from the exemption. The decision in Rukmani Pakkwell Traders was overruled, affirming that strict compliance with the Notification's terms is necessary to claim benefits.