Case Law Details
Case Name : M/s. Titan Industries Ltd. Vs Commissioner of Central Excise, Chennai-III (CESTAT Chennai)
Related Assessment Year :
Courts :
All CESTAT CESTAT Chennai
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CA Urvashi Porwal
Brief of the Case
In the case of Titan Industries Ltd. Vs. Commissioner of Central Excise, Chennai-III, it was held that a name or writing need not be a brand name or trade name in a sense it is normally understood. Even ordinary mark or letter is sufficient to indicate a connection between the product and the company. Further, brand name physically manifestation on the goods is not a compulsory requirement for the goods to be called as branded goods.
Facts of the Case
The brief facts of the case are that the appellants are engaged in the manufacture of Branded jewellery fa...
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