1990 (11) TMI 268

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....e involved in all the above 30 Appeals being identical, they have been taken up for decision for issue of a common order. 2. Arguing the case for the Appellant, Shri M.S. Arora, ld. Junior Departmental Representative drew attention to the Notification No. 175/86-C.E., dated 01-03-1986 as amended by Notification No. 223/87-C.E., dated 22-09-1987, Explanation-VIII, and stated that the brand name of the T.V. Manufacturers, M/s. Konark was affixed to the T.V. Cabinets manufactured by the Respondents and these Cabinets were meant for the T.V. Sets having the brand name "Konark" Rohini Delux, and, therefore, came within the ambit of the definition under Explanation-VIII and were not eligible for the exemption accorded to small-scale units. The o....

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....t and not on the T.V. Set and he relied on the same decision of the Madras High Court, 1990 (49) E.L.T. 33 (Mad.) - M/s. BHEL Ancillary Association v. CCE. 4. The arguments put forth have been considered. The Notification No. 223/87-C.E., dated 22-09-1987 amending Notification No. 175/86 dated 01-03-1986 has the following content :- "In exercise of the powers conferred by sub-rule (1) of Rule 8 of the Central Excise Rules, 1944, the Central Government hereby makes the following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 175/86-Central Excises, dated the 1st March 1986, namely :- In the said notification - (i) after paragraph 6, the following paragraph shall be....