TMI Blog1992 (8) TMI 163X X X X Extracts X X X X X X X X Extracts X X X X ..... for the appellant submitted that the appellants manufacturing aluminium castings intended for housing and covering sought to classify the same under Heading 7601 and claimed the benefit of Notification 180/88, dated 30-5-1988. He further contended that the duty in the present appeal is for the period 1987-88 to 1990-91 and for the said period the total value of the clearances of the appellant was Rs. 1,30,238, Rs. 1.58 lakhs and Rs. 1.10 lakhs respectively and the appellants would be entitled to the benefit of Notification 175/86, dated 1-3-1986. However, the adjudicating authority has denied the benefit of this notification to the appellants on the ground that the appellants have affixed the brand name of NGEP on the coverings. The learned ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... labels are not affixed on the goods in the trade of which the name/Logo printed on such metal labels etc. served as brand name (within the definition of Explanation VII) they are not hit by the mischief of para 7 of the Notification. Therefore, SSI Units manufacturing metal labels/collapsible tubes/crown corks/PP caps, which bear the brand name or logo of brand name owners, would continue to enjoy the benefit of Notification No. 175/86 C.E. subject to satisfying the conditions of the notification. Clarification dated 27-11-1987. - In this connection attention is invited to clarifications already given in para 2.1 of Board s letter F. No. 345/35/87 TRU, dated 29th October, 1987. As in the case of collapsible tubes, crown corks, PP caps, m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inputs for the manufacture of switchgears. 22. I have also perused the literature submitted by M/s. NGEP during the personal hearing of On load tap changers which are mounted in the transformer. M/s. NGEF have indicated on the photo of transformer of the literature of OLTC and have also dearly indicated the place of utilisation of the said Aluminium housings and covers. This established that the Aluminium housing and covers are component parts of the Brushed product. 23. From the foregoing discussions I am satisfied that Aluminium housings and covers affixed with the brand name of NGEF cannot be held as branded goods and hence would not come within the mischief of para 7 read with Explanation VIII of Notification 175/86 C.E., date ..... X X X X Extracts X X X X X X X X Extracts X X X X
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