TMI Blog1990 (11) TMI 268X X X X Extracts X X X X X X X X Extracts X X X X ..... cal, they have been taken up for decision for issue of a common order. 2. Arguing the case for the Appellant, Shri M.S. Arora, ld. Junior Departmental Representative drew attention to the Notification No. 175/86-C.E., dated 01-03-1986 as amended by Notification No. 223/87-C.E., dated 22-09-1987, Explanation-VIII, and stated that the brand name of the T.V. Manufacturers, M/s. Konark was affixed to the T.V. Cabinets manufactured by the Respondents and these Cabinets were meant for the T.V. Sets having the brand name Konark Rohini Delux, and, therefore, came within the ambit of the definition under Explanation-VIII and were not eligible for the exemption accorded to small-scale units. The order of the Collector of Central Excise (Appeals) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... same decision of the Madras High Court, 1990 (49) E.L.T. 33 (Mad.) - M/s. BHEL Ancillary Association v. CCE. 4. The arguments put forth have been considered. The Notification No. 223/87-C.E., dated 22-09-1987 amending Notification No. 175/86 dated 01-03-1986 has the following content :- In exercise of the powers conferred by sub-rule (1) of Rule 8 of the Central Excise Rules, 1944, the Central Government hereby makes the following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 175/86-Central Excises, dated the 1st March 1986, namely :- In the said notification - (i) after paragraph 6, the following paragraph shall be inserted, namely :- 7. The exemption c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and Customs on the scope of the term Brand Name . The clarification appears to be with reference to the brand names which are affixed on the goods in the trade not falling within the meaning of Explanation-VIII. Strictly going by the wording of the notification, the scope of Explanation-VIII is clear that where the brand name indicates a connection of the goods to some person using such brand name, it has to be taken as specified goods manufactured with the brand name of that person. The T.V. Cabinets are specified goods falling under Heading 85.29 and the manufacturers of T.V. Cabinets affix the brand name of the manufacturers of Konark T.V. on the T.V. Cabinets and they are not eligible for the exemption under Notification No. 175/86- ..... X X X X Extracts X X X X X X X X Extracts X X X X
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