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Excise Duty

If marks are not affixed on goods then it cannot be said that brand-name has been affixed

Case Law Details

Case Name
The Commissioner, Customs & Central Excise Vs M/s. Voltarc India (P) Ltd. (Andhra Pradesh High Court)
Date of Judgement/Order
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Advertisement Tribunal also found that Voltarc symbol which was being used on the wrapper and packer was reflecting only the name of the company and not the trade mark of the product. The argument of the respondent that even in the classification list they were mentioning the same and the Voltarc was not a brand but a trade-mark was accepted. The Tribunal also came to the conclusion that the symbols that are used by both the companies are different and distinct in character. While the appellants used the symbol V with a dot with India written below the V in case of M/s.Voltarc Electrodes ...
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