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CUSTOMS, EXCISE AND GOLD (CONTROL) APPELLATE TRIBUNAL, NEW DELHI
P.C. Jain, S.S. KANG, JJ.
Collector of Central Excise, Goa -Appellant
Versus
Christine Hoden (I) (P.) Ltd. -Respondent
Final Order No. 627-628/98-D Appeal Nos. E/4235/90-D E/4238/90-D, 627- of 1998, 628 of 1998, E/4235 of 1990, E/4238 of 1990
Decided On : 12-08-1998
Per P.C. Jain :
1.1 A similar issue is involved in both these appeals. Therefore, a common order is being passed.
1.2 In the first case, the respondents herein manufacture sanitary towels with the trade name "Comfit". It is the contention of the respondents that the said trade name is owned by them and it is duly registered in their name with the competent authorities. On the other hand, the Revenue claims that on the label of the packing of the excisable goods expression `Christine Hoden London, Rome Stockholm' is also occurring thereby creating a connection in the course of trade between the goods and the Christine Hoden London, Rome Stockholm.
2.1 Similarly in the other case, the respondents are the assignees of the trade name 'Comfit Always' with a picture device shown on the label.
3.1 The lower authority has extended the benefit of Notification No. 175/86 on the ground that the two respondents herein have not affixed the brand name or trade name of another person. This finding is contested by the Revenue on the ground that indication of 'Christine Hoden London, Rome Stockholm' is a name or a trade name as per the definition given in Notification No. 175/86-CE and therefore, indication of that name of the foreign company creates an association in the course of trade between the goods and the foreign company.
4.1 We have seen the labels in both the cases. We are unable to accept this plea of the Revenue. Trade name 'Comfit' or 'Comfit Always' in the two cases are owned by the respondents. This finding has not been rebutted by the Revenue. Mere indication of the foreign company's name does not create any association in the course of trade between the goods and the foreign company, as urged by the Revenue. Therefore, we do not find any substance in Revenue's appeals. Consequently, we dismiss the same.
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