TMI Blog2017 (10) TMI 1433X X X X Extracts X X X X X X X X Extracts X X X X ..... facturing exclusively for M/s. Hindustan Sanitary Ware Industries. No such item was sold in the market or third party. The final packing was also done at the factory premises as per the instruction of M/s. Hindustan Sanitary Ware Industries - When it is so, the brand name was not used by the appellant for its own benefit but it was a part of job work/ business by putting the label of the brand nam ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the manufacture of Plastic Flushing Cisterns European Water Closet Seat-covers, Bathtubs, Bathroom mirror Cabinets which are subject to Central Excise Tariff Act, 1985. 3. On 8-1-2002, a search was conducted at the business premises of the assessee where it was found that the appellant on the seat cover was using the brand name of Hind Ware which was owned by M/s. Hindustan Sanitary Ware Ind ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Sanitary Ware Industries. It is the submission of the Ld. Counsel that in panchnama various codes have been mentioned against the seized material and these codes were supplied by the M/s. Hindustan Sanitary Ware Industries. Accordingly, the punchnama was maintained as per the code supplied by M/s. Hindustan Sanitary Ware Industries. Lastly, he made a request that impugned order may kindly be set a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... factory premises as per the instruction of M/s. Hindustan Sanitary Ware Industries. 7. When it is so, then we are of the view that the brand name was not used by the appellant for its own benefit but it was a part of job work/ business by putting the label of the brand name and hand over after packing to the M/s. Hindustan Sanitary Ware Industries. When it is so, then we find no justification t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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