2001 (11) TMI 120

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..... In this appeal, filed by Revenue, the issue involved is whether benefit of Notification No. 1/93-C.E., dated 28-2-1993 is available to Hydraulic Door Closer, manufactured and cleared by M/s. Link Locks (P) Ltd. 2. Shri Ashok Kumar, learned D.R., submitted that the respondents manufacture Locks and Hydraulic Door Closers; that they were paying full rate of duty on locks and keys as these were bear .....

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..... ner and the manufacturer and as such they are not eligible for benefit under Notification No. 1/93-C.E. 3. Countering the arguments, Shri N.A. Khan, learned Consultant, submitted that door closer manufactured and cleared by them did not bear any brand name at all; that they were embossing the words "manufactured by Link Locks Pvt. Ltd."; that as the door closer were embossed with the name of the .....

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