| Content Provider | Supreme Court of India |
|---|---|
| e-ISSN | 30484839 |
| Language | English |
| Access Restriction | NDLI |
| Subject Keyword | Cookies Excise |
| Content Type | Text |
| Resource Type | Law Judgement |
| Jurisdiction | India |
| Case Type | Appeal |
| Court | Supreme Court of India |
| Disposal Nature | Appeal Allowed |
| Headnote | Excise - Cookies sold by assessee at its outlet - Use of brand name "cookie man" on sale of cookies in plastic pouches/containers - Entitlement of assessee-respondent to benefit of small scale exemption in respect of cookies sold loosely from the counter of the retail outlet - Held: Not entitled - It is not necessary for goods to be stamped with a trade or brand name to be considered as branded goods under the SS/ notification - A scrutiny of the surrounding circumstances is not only permissible, but necessary to decipher the same - One fails to see how the same branded cookies, sold in containers, could transform to become unbranded ones, when sold from the same counter, or even from an adjoining counter, without packaging carrying the brand name - The cookies were sold from a dedicated outlet of "Cookie Man" where no other products but those of the assessee were sold - The invoices carried the name of the company and the cookies were sold from a counter of the store - The store's decision to sell some cookies without containers that were stamped with its brand or trade name did not change the brand of the cookies - The cookies sold even without inscription of the brand name, indicated a clear connection with the brand name, in the course of assessee's business of manufacture and sale of cookies under the brand name "Cookie Man" - They continued to be branded cookies of "Cookie Man" and hence could not claim exemption under the SS/ Notification - S.S./. Notification No. 1193-C.E., dated 28th February, 1993, as amended.Respondent-assessee was engaged in the manufacture and sale of cookies from branded retail outlets of"Cookie Man". The brand name used the words "Cookie Man" accompanied with a logo. The assessee was selling some of these cookies in plastic pouches/ containers on which the brand name described above was printed. No brand name was affixed or inscribed on the cookies. Excise duty was duly applied, on the cookies sold in the said pouches/containers. However, on the cookies sold loosely from the counter of the same retail outlet, with plain plates and tissue paper, duty was not paid. The retail outlets did not receive any loose cookies nor did they manufacture them. They received all cookies in sealed pouches/containers. Those sold loosely were taken out of the containers and displayed for sale separately. Notice was issued to the assessee by the Commissioner to show cause as to why (i) the cookies sold by the assessee at its outlets be not classified under Chapter sub-heading 1905.11 as biscuits and (ii) in view of their use of brand name "Cookie Man" on sale of cookies in plastic pouches/containers, S.S.I. exemption should not be disallowed. Upon consideration of the explanation furnished by the assessee, the Commissioner inter-alia came to the conclusion that unless the specified goods or the packaging in which these are sold, bear the brand name or the logo, prescribed S.S.I. exemption cannot be denied. Thus, the Commissioner held that since there was neither any material evidence nor averment to prove that the brand name was embossed on the cookies, the assessee was eligible to avail of the benefit of small scale exemption in respect of cookies sold loosely from the counter of the retail outlet. Aggrieved, both the Department and the assessee filed cross appeals before the Customs, Excise and Service Tax Appellate Tribunal which affirmed the decision of the Commissioner, and therefore the present appeal by the revenue under Section 35L(b) of the Central Excise Act, 1944. The question which arose for consideration was, whether the manufacture and sale of specified goods that did not physically bear a brand name, from branded sale outlets, disentitled the assessee from the benefit of S.S.I. Notification No. 1/93-C.E., dated 28th February, 1993, as amended from time to time. |
| Judge | Hon'ble Mr. Justice D.K. Jain |
| Neutral Citation | 2013 INSC 36 |
| Petitioner | Commissioner Of Central Excise, Chennal-11 Commissionerate, Chennai |
| Respondent | M/s. Australian Foods India (p) Ltd., Chennai |
| SCR | [2013] 1 S.C.R. 932 |
| Judgement Date | 2013-01-14 |
| Case Number | 2826 |
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