KALI AERATED WATER WORKS, SALEM vs COMMISSIONER OF CENTRAL EXCISE, MADURAI

The Supreme Court ruled that the appellant, Kali Aerated Water Works, is entitled to excise duty exemption under Notification 1/93-CE despite the use of the brand name 'Kalimark', which was contested by the Central Excise Department. The Court found that the Tribunal's conclusion, which stated that the trademark belonged to a third party due to a family settlement, was incorrect and contrary to the Deed of Mutual Agreement. The Court held that the appellant retains rights to the trademark, thus allowing the exemption from excise duty to be granted.