Marketing Company. Again, in Commissioner of Central Excise v. Grasim Industries Ltd.

Assistant Commissioner of Income Tax (Exemptions) vs. Ahmedabad Urban Development Authority

Bench: HON'BLE THE CHIEF JUSTICE

…urged that KIADB was an extension of the Karnataka Government. The board exercises power of eminent domain and it performs governmental functions. Its activities, therefore, cannot 44 (1980) 2 SCC 322 45 1989 (3) SCR 1038 46 (2002) 8 SCC 481 47 (1973) 4 SCC 194 48 “It is considered necessary to make provision for the orderly establishment and development of Industries in suitable areas in the State. To achieve this object, it is proposed to specify suitable areas for Industrial Development and establish a Board to develop such areas and make available lands therein for establishment of Industries.” 4…

Commnr. Central Excise, Delhi vs. M/S. Ace Auto Comp. Ltd

The appeal is allowed; the

…the writing must always be a brand name or a trade name in the sense that it is normally understood. The exemption is only to such parties who do not associate their products with some other person. Of course this being a notification under the 12 (2005) 4 SCC 194 1 Excise Act, the connection must be of such a nature that it reflects on the aspect of manufacture and deal with quality of the products. No hard-and-fast rule can be laid down however it is possible that words which merely indicate the party who is marketing the product may not be sufficient. As we are not dealing with such a case we do no…

Nirlex Spares Pvt. Ltd vs. Commnr. of Central Excise

…hat the brand name used on the corrugated boxes would not show any intention of indicating a connection between the goods manufactured by the appellant and the Marketing Company. Again, in Commissioner of Central Excise Vs. Grasim Industries Ltd. [(2005) 4 SCC 194], this court, while considering similar provisions of the Notification No. 5/98-CE, observed in paragraphs 15 and 16 as under: - \023In our view, the Tribunal has completely misdirected itself. The term \023brand name or trade name\024 is qualified by the words \023that is to say\024. Thus, even though under normal circumstances a brand name…