TMI Blog1998 (5) TMI 231X X X X Extracts X X X X X X X X Extracts X X X X ..... ber (J)]. - Revenue filed this appeal against the order-in-appeal dated 19-3-1991 passed by the Collector, Central Excise (Appeals), Bombay. 2. In this case, the respondents are engaged in the manufacture of M.S. Boxes Covers for Chokes . The respondents are manufacturing M.S. Boxes and Covers for Chokes affixing the brand name of the Bajaj and Crompton. The Collector (Appeals) in the imp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Para 7 of Notification No. l75/86-C.E. provides as under : The exemption contained in this Notification shall not apply to the specified goods where a manufacturer affixes the specified goods with a brand name or trade name (registered or not) of another person who is not eligible for the grant of exemption under this Notification. Provided that nothing contained in this paragraph shall be ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l labels are not affixed on the goods in the trade of which the name/logo printed on such metal labels etc. serves as brand name (within the definition of Explanation VII), they are not hit by the mischief of the amending Notification. Therefore, SSI units manufacturing labels/Collapsible tubes/crown corks/PP caps which bear the name/logo of brand name owner would continue to enjoy the benefit of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing these covers to the manufacturers of chokes. It is not the case of Revenue that the manufacturers of chokes are not entitled for the benefit of the Notification. 8. In view of the fact that the respondents are only producing M.S. Boxes and Covers for Chokes and not the complete chokes, therefore, in view of the above mentioned Trade Notices, they are entitled for the benefit of Notification ..... X X X X Extracts X X X X X X X X Extracts X X X X
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