Amends Notification No. 231/85 so as to restrict the exemption only to tyres and tubes not manufactured under a brand name of another manufacturer. - 32/90 - Central Excise - Tariff

Amends Notification No. 231/85 so as to restrict the exemption only to tyres and tubes not manufactured under a brand name of another manufacturer. Notification No. 32/90-C.E. Dated 20-3-1990 In exercise of the powers conferred by sub section (1) of section 5A of the Central Excises and Salt Act, 1944 (1 of 1944), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendment in the notification of the Government of India, in the Ministry of Finance (Department of Revenue) No. 231/85-Central Excises, dated the 11th November, 1985, namely: - In the said notification,- (i) the Explanation shall be numbered as "Explanation (1)". (ii) after Explanation (1) as so numbered, the following shall be inserted, namely,- " Explanation (2). - The exemption contained in this notification shall not apply to such tyres, tubes and flaps where a manufacturer affixes these goods with a brand name or trade name (registered or not) of another person. Explanation (3). - For the purposes of this notification where the tyres, tubes and flaps manufactured by a manufacturer are affixed with a brand name or trade name (registered or not) of another manufacturer or trader, such tyres, tubes and flaps shall not, merely by reason of that fact be deemed to have been manufactured by such other manufacturer or trader. Explanation (4). - "Brand name" or "trade name" shall mean a brand name or trade name, whether registered or not, that is to say a name or a mark, such as symbol, monogram, label, signature or invented word or writing which is used in relation to such tyres, tubes and flaps for the purpose of indicating, or so as to indicate a connection in the course of trade between such tyres, tubes and flaps and some person using such name or mark with or without any indication of the identity of that person". 2. This notification shall come into force on the 1st day of April, 1990.