1998 (9) TMI 293

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..... ndent. [Order per : C.N.B. Nair, Member (T)]. - The issue involved in this case is the eligibility of the appellants to small scale exemption under Notification No. 175/86-CE. The appellants are manufacturers of Printed Circuit Boards (PCBs.). These are made against specific orders of industrial users who used them in the manufacture of television sets. On the P.C.Bs. the appellant was affixing .....

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..... Madras in the case of B.H.E.L. Ancillary Association [1990 (49) E.L.T. 33], wherein in an identical case the High Court has examined the scope of Clause 7 of the notification and had held that the use of markings, name etc. on components for the purpose of identification would not attract the provisions of Clause 7. He also relied upon the decision of the Tribunal in Model Soap Company v. Commissi .....

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..... fixing of brand name, trade name does not, in the course of trade, connect the product with any particular person. We also find that the appellant's case is identical to the case of B.H.E.L. Ancillary Association. Hon'ble Madras High Court has settled the matter in favour of the appellants. Accordingly, following the decision of Hon'ble Madras High Court, the appeal is allowed with consequential r .....

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