Per V.K. Agrawal:

The issue involved in the appeal filed by the Revenue is whether the benefit of notification No. 175/86 is available to M/s. Gopal Soap Industries selling then-product under brand name "T Series".

2. Shri Satnam Singh, learned SDR submitted that M/s. Gopal Soap Industries manufacture Washing Powder which was sold by them under brand name "T Series". Accordingly, the Asstt. Collector in the adjudication order dated 26.9.89 denied them the benefit of notification No. 175/86 as the brand name "T Series" belonged to M/s. Super Cassette Industries Ltd. who were not eligible to avail the benefit of the said notification. However, on appeal, the Collector (Appeals) in the impugned order set aside the adjudication order holding that the trade mark need not necessarily be in respect of all goods unless the registration has been so acquired; that it is quite possible and permissible to have the same brand name for the different classes of goods owned by different persons. The Collector (Appeals) had relied upon the decision in the case of Nestle's Products Ltd. Vs. Milkmade Corporation, reported in AIR 1974 Delhi 40. The Collector (Appeals) also observed that brand name