Brand Name :

The notification denies the benefit of the exemption for clearances done on products which bear a brand name of another person. This means that such clearances would attract normal rate of duty. Brand name or trade name is defined in Explanation to Notification as any mark, symbol, monogram, label, signature or inventor word or writing which may or may not be registered. This brand or trade name must indicate a connection in the trade between the goods and the person using such mark or name.

Goods affixed with the brand name or trade name of a foreign person

In Namtech Systems Ltd. v. CCE 2000 (115) E.L.T. 238, the Larger Bench of the Tribunal held that when the goods are affixed with the brand name or trade name of a foreign person whether manufacturer or trader, the benefit of the exemption notification cannot be taken. It must however be noted that this decision will not apply to cases where the brand name is assigned as the Calcutta High Court decision in (d) above holds good.