NDLI: M/s. Rdb Textiles Ltd. Vs. Commissioner of Central Excise and Service Tax, Kolkata-iv Commissionerate

Content Provider	Supreme Court of India
e-ISSN	30484839
Language	English
Access Restriction	NDLI
Subject Keyword	1944 Central Excise Act
Content Type	Text
Resource Type	Law Judgement
Jurisdiction	India
Case(s) Referred	Referred Case 0 Referred Case 1
Case Type	Appeal
Court	Supreme Court of India
Disposal Nature	Appeal Allowed
Headnote	Central Excise Act, 1944 – Exemption Notification no.12/ 2011-CE dated 1.3.2011 and Notification no.30/2004 dated 9.7.2004 – Brand name of another unit – Jute bags manufactured by appellants and supplied to the PSUs, various State Governments and Governmental agencies for use in packing of foods grains sold through the PDS – Exemption under Notification no.30/2004 dated 9.7.2004 denied on the ground that affixing the name, logo and particulars of buyers like FCI and the State Governments amounted to affixing on the jute bags a “brand name” – Held: In the instant case, what was in fact affixed to the jute bags was the name of the procurer agency in question such as the FCI, the State Government of Punjab and so on, the crop year, the name of the jute mill concerned, its BIS certification number and the statement that the food grains are manufactured in India – Such markings were made under compulsion of law, which are meant for identification, monitoring and control by Governmental agencies involved in the PDS – Such markings do not enhance the value of the jute bags in any manner nor is it the intention of the appellants to so enhance the value of jute bags, which is necessary if excise duty is to be imposed – Markings on the jute bags are not for the purpose of indicating a connection in the course of trade between the jute bag and some person using such name or mark – This being the case, it is obvious that there is no “brand name” involved in the facts of the instant cases – Appellant was entitled to the benefit of exemption – Jute Packaging Materials (Compulsory Use in Packing Commodities) Act, 1987 – Essential Commodities Act, 1955 – Jute and Jute Textiles Control Order, 2000 – Notification no.12/2011- CE dated 1.3.2011 – Notification no.30/2004 dated 9.7.2004. Circulars/Government Orders/Notification: Circulars – Binding effect of – Held: The circulars that are issued by the Ministry of Finance are binding on the Department of Central Excise.
Judge	Hon'ble Mr. Justice R.F. Nariman
Neutral Citation	2018 INSC 137
Petitioner	M/s. Rdb Textiles Ltd.
Respondent	Commissioner Of Central Excise And Service Tax, Kolkata-iv Commissionerate
SCR	[2018] 1 S.C.R. 1007
Judgement Date	2018-02-13
Case Number	8534

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