Supreme Court · 2005 INSC 198 · Decided 12 April 2005
Commissioner of Central Excise, Trichy v. M/S. Grasim Industries LTD.
- Court
- Supreme Court of India
- Citation
- 2005 INSC 198 · [2005] 3 S.C.R. 466
- Case number
- CIVIL APPEAL No. 2348/2000
- Decided
- 12 April 2005
- Bench
- S.N. VARIAVA, AR. LAKSHMANAN, S.H. KAPADIA (3-judge bench)
- Outcome
- Disposed off
- Case type
- Civil
- Acts & sections cited
- Central Excise Act Section 173Q
Headnote
~ ' Central Excise Act, 1944; Section 173Q, Notification No. 5198-CE dated -1= 2. 6.1998 issued thereunder : __, c Exemption Notification-Applicability of-Held: Name of a well-known L..;,.._ ~- cement company was written on the product with the intention of showing a I. connection between the is not necessary that the name or the writing on the pro.duct must always be r a brand name or a trade nature in the sense that it is normally understood- 1--- D Hence assessees not entitled to the benefit of the Notification. Words and Phrases : 'that is to say '-Meaning of in connection
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