Per V.K. Agrawal:

In the appeal preferred by Revenue, the issue involved is whether M/s. Bigen Industries are eligible to avail exemption under Notification No. 140/83 dt. 5.5.83 in respect of their product liquid hair colour cleared under brand name "Bigen".

2. Briefly stated the facts are that a show cause notice dated 19.1.90 was issued to the Respondents for denying the exemption under Notification No. 140/ 83 on the ground that the original owner of the brand name was M/s. Hoyu Kabusshiki Kaishe, a Japanese company and the cartons of the products carried the words "formulation of Hoyu Company Ltd., Nagoya, Japan". The Assistant Collector allowed the benefit of notification to the Respondents under order in original dt. 14.10.91 observing that by Deed of Assignment dated 21.9.88, the Trade Mark "Bigen" was given to the Respondents and they were the owner of the brand name; that the trade mark was registered in their name; that by mentioning the alleged words on Cartons, the Respondents wanted to bring to the notice of their customers that the raw material and formula was supplied by M/s. Hoyu Company of Japan. The Assistant Collector also referred to the letter dated 2.3.90