TMI Blog2000 (4) TMI 110X X X X Extracts X X X X X X X X Extracts X X X X ..... the goods manufactured by them carried foreign brand names viz., "Vikram National" and "Vikram Sony" and therefore they were not eligible for benefit of S.S.I. exemption under notification No. 175/86. The Assistant Commissioner of Central Excise Noida, in his Order-in-Original dated 3-2-97 has stated that the whole issue begins with a letter from Assistant Collector of Customs, Bombay (Group 5-B) dated 20-4-90 that the party had imported goods and on examination it was found that "Plastic Moulded Components" were marked "RX CS 700, made in Japan". The Range Officer on extensive scrutiny reported that the party was importing various types of audio products with foreign marking and clearing the same after putting name style Vikram which co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... AM SONY" or "VIKRAM NATIONAL" are foreign brand names and the appellants have some arrangement with the foreign companies for getting any benefit from them. They also submitted that the S.S.I. benefit had been denied to them on the basis of a letter from Bombay Customs that the plastic moulded cabinets imported by them were written with "National" and "Made in Singapore". They submitted that in only one case the goods were thus written but in all other cases they were importing some parts and assembling the electronic goods in their factory under their own brand "Vikram National" and "Vikram Sony" etc. The Commissioner (Appeals) observed that using the names "National" or "Sony" along with the word "Vikram" is against para 4 of notification ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... efit of this exemption notifications. By a majority decision, the Larger Bench of the CEGAT in the case of Namtech Systems Others v. C.C.E. Bangalore and others reported in 2000 (115) E.L.T. 238 = 2000 (36) RLT 35 (CEGAT-Larger Bench) have held that the benefit of small scale exemption under the stated notifications is not available to the goods affixed with the brand name or trade name of a foreign person or of a non-manufacturing trader. However, the facts before us are that the products manufactured by the appellants are marked with the name "Vikram Sony" and "Vikram National". The appellants in the classification lists filed by them from time to time claiming SSI exemption under the stated notifications very clearly indicated that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ign company. While denying the benefit of exemption, the Tribunal observed that the buyers identify the goods with the brand name and logo and the colour scheme on the labels, the goods affixed with the foreign trade name get mixed up with the foreign company's goods. The customer genuinely believes both the goods to be the same and identical. The Tribunal held that M/s. Sonoma Aromatics were not eligible to the benefit of exemption Notification No. 175/86 C.E. since it was using as agent of the foreign company, the company's brand name, logo and colour of their products and the foreign company was not entitled to the benefit of the said notification. 6. In the case before us, however, there are no such findings of facts arrived at by th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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