Technical collaboration reference on goods does not defeat exemption where foreign collaborator is not prominently identified.

A product is not disqualified from exemption under Notification No. 175/86 merely because it states that it was manufactured in technical collaboration with a foreign company. The exclusion applies only where the foreign collaborator's identity is prominently or distinctively shown on the goods. Where the goods bear only the assessee's own logo and name, and no trademark or distinctive identity of the collaborator appears, the benefit of the notification remains available.

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Issues: Whether the reference to the foreign collaborator on the product body disqualified the assessee from exemption under Notification No. 175/86.

Analysis: The product bore the assessee's own logo and name, and the only reference to the foreign collaborator was that the goods were manufactured in technical collaboration with that company. There was no logo, trademark, or distinctive identity of the foreign collaborator on the product. The exclusion applied in cases where the foreign collaborator's identity was prominently or distinctively shown on the goods, which was not the position here.

Conclusion: The mention of technical collaboration did not disqualify the assessee from the benefit of the notification.

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