2002 (12) TMI 393

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..... er per : Archana Wadhwa, Member (J)]. -  Demand of duty of Rs. 2,95,035.00 (Rupees two lakh ninety-five thousand and thirty-five) has been confirmed against the appellants in respect of 400 pieces of Colour Computer Monitors by denying them the benefit of Notification No. 8/98-C.E., dated 2-6-98 on the ground that they had manufactured the said goods under the brand name of 'Zenith' which do .....

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..... have also produced the purchase documents showing purchase of defective Casings (Cabinets) from M/s. Tirupati Commercial Corporation with the brand name - "Zenith". They have also obtained an opinion from a Computer Expert opining that the Monitor in question is not of international standard or of "Zenith" brand standard. As such, the appellants' contention is that the benefit of the exemption not .....

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..... at even in the invoices, the goods have been described as - '15" SVGA Color Monitor (Zenith) Refurbished and Assembled.' This shows that the Monitors have been manufactured by the appellants from the old and serviceable parts and cannot be said to have been manufactured under the brand name - "Zenith", inasmuch as the said brand name has not been affixed by them on the goods in question. The appel .....

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