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2. It is contended by the petitioners that they are entitled for other benefit of the aforesaid Exemption Notification, but by an Order dated 6th May, 1991, the Assistant Collector of Central Excise, Panaji, Goa, denied the benefit of the said Notification to other petitioners' clearance and the said Order was confirmed in appeal by the Collector of Central Excise (Appeals), Bombay on 26th November, 1992, The writ petition challenges both these Orders.

3. The carton containing 5 ml. packing of "Betnor", specified goods in question, is produced on record. On two sides of the carton the logo of D.C.I. Pharmaceuticals Pvt. Ltd. is printed. It is also mentioned on both the sides that the said specified goods are manufactured in India by D.C.I. Pharmaceuticals Pvt. Ltd., Vidyanagar, Margao, Goa, 403601. Out of the four sides of the carton, on one side there is a logo "Indoco" and it is mentioned that these goods are marketed by Indoco Remedies Ltd., 18-A, Mahal Estate, Andheri (E), Bombay 400 093. The Assistant Collector of Central Excise, Panaji, recorded an admission by the petitioner that the product is marketed by Indoco Remedies Ltd. and it bears its logo. The fact that Indoco Remedies Ltd. are not eligible for exemption of duty under Notification No. 175/186-C.E. as amended is not in dispute. Petitioners' contention that the logo has been used only for the purpose of indicating from whom the goods would be available is also recorded. The Assistant Collector of Central Excise, Panaji, was of the opinion that in terms of para 7 with Explanation VIII of Notification No. 175/186-C.E., as amended, the product will not be eligible for exemption of duty under the above Notification. The Collector of Central Excise (Appeals), Bombay, who dismissed the Appeal observed;

".....the appellants have admitted that the trade mark 'Indoco' of M/s. Indoco Remedies is used for the reason that the latter is a distributor and promoter. So it is not that the said trade mark is mentioned for any purpose other than the trade. The trade mark of Indoco Remedies helps them in promoting their sales for their product. If this is not the purpose, there should not have any need to show the trade mark of M/s. Indoco Remedies so prominently to attract the immediate attention of the customer."

Therefore, if the same brand-name, or trade-name is also used by a manufacturer who is not eligible for the exemption then this would be a mis-use. The object of para 7 is to prevent this. It prevents both loss to the Revenue and illegal advantage to an ineligible competitor. It is not the case of the respondents that trade-name "Betnor" is also used by Indoco Remedies Ltd. Had it been that case then this would have certainly come under para 7. Merely because the goods are distributed by some other Company/Agency and their name and logo are printed on the cartons of specified goods, it cannot be said that they are identified with the user of the brand-name in question. In the absence of any material that M/s. Indoco Remedies Ltd. are also producing a combination of Betamethasone and Neomycin under the brand-name "Betnor", or using the brand-name/trade-name "Betnor", for any of their produces, petitioners cannot be denied the benefit of the Exemption Notification No. 175/186-C.E.