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TMI Blog2007 (8) TMI 156X X X X Extracts X X X X X X X X Extracts X X X X ..... lve an identical issue. The appellants are engaged in the manufacture of submersible and open well pump sets classifiable under Chapter Sub-Heading 8413.11 of Central Excise Tariff Act, 1985. The said goods were being cleared by the appellant by availing the benefit of small-scale exemption notification. The said notification denies the benefit to the goods if the same are affixed with brand names ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The appellants also placed an affidavit on record that various brand names are not owned by any person. Specific reliance was placed upon the Board's Circular No. 52/52/94-CX, dt. 1-9-94, to substantiate their claim that if the brand name is not owned by any particular person, use thereof will not deprive the unit of the benefit of the small-scale exemption notification. 2. While dealing with the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on bills/invoices. Therefore, there is no reasons to show the brand name on LR by the transporter nor the transporters are supposed to mention made such details (except quantity)." 3. As is clear from the above paragraph, the adjudicating authority has not come to a conclusion as to whom a particular brand name belongs to. It is well-settled that the onus to show that an assessee is using ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... any unit is free to use any name, specifically in the case of locks. The Board has clarified that such use thereof will not deprive any unit from the benefit of small-scale exemption notification. The above clarification issued by the Board is based upon the opinion of the Law Ministry. In as much as in the present case also, the brand names do not belong to any particular manufacturer and are fre ..... X X X X Extracts X X X X X X X X Extracts X X X X
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