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Case Law Details

Case Name : M/s. Titan Industries Ltd. Vs Commissioner of Central Excise, Chennai-III (CESTAT Chennai)
Appeal Number : E/Misc./42075/2013 (by Dept.) and Appeal No. E/326/2012 (by Assessee)
Date of Judgement/Order : 15/02/2016
Related Assessment Year :
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CA Urvashi Porwal

Urvashi PorwalBrief 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.

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