SEO Sai Gr. Hosp.
210838 Points
Joined July 2016
Differenciation between Brand Name AND Registered Brand Name:
Under Revised Draft Model: Clause 43B(b) defines the term “Brand name or trade name”
“Brand name or trade name means, a brand name or a trade name, whether registered or not, that is to say, a name or a mark, such as an invented word or writing, or a symbol, monogram, logo, label, signature, which is used for the purpose of indicating, or so as to indicate a connection, in the course of trade, between a service and some other person using the name or mark with or without any indication of the identity of that person;”
The clause has specifically differenciated the two items separately.
The rate schedule declared by CBEC as on 18.05.2017 & 03.06.2017, has under chapter 10 has specified the rates as:
A. All goods, put up in unit container and bearing a registered brand name, namely:
1. 1001 Wheat and meslin 2. 1002 Rye 3. 1003 Barley 4. 1004 Oats 5. 1005 Maize (corn)
6. 1006 Rice .................. under 5% and
B. All goods [other than those put up in unit container and bearing a registered brand name].
1. 1001 Wheat and meslin 2. 1002 Rye 3. 1003 Barley 4. 1004 Oats 5. 1005 Maize (corn)
6. 1006 Rice under NIL rate.
Here ......... Unit containing Registered Brand may be interpreted as one like Kohinoor Basmati Rice....... i.e. unit registered under any act.......... and not otherwise.......