1995 (3) TMI 254

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..... S/Shri K.K. Lahiri and Gaurav Kumar, Advocates, for the Respondents. [Order per : Gowri Shankar, Member (T)]. - M/s. M.M. Pressing Metal Works, Bombay receive stainless sheets from the Respondent Company. They manufacture separators out of these, which is stated to bear the trade marks `Hawkins' and `Universal' registered in the Respondent's name. These separators are supplied to the Re....

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....rators. He cites the decision of the Tribunal in Basant Industries v. Collector, 1975 E.L.T. (21)*. 3.Shri Lahiri, Advocate for the Respondents, says that for the Respondents to be manufacturer of the goods, relationship has to be shown between him and M/s. M.M. Pressing Metal Works which is other than that of a buyer and seller. This has not been shown. It has been shown that the Respondent ex....

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....nufacturer. 5. We are also not able to appreciate the argument that Notification No. 119/75 would not apply to this case. While the Notification speaks of manufacturing process, the term `manufacture' has to be construed as it has been interpreted by the Hon'ble Supreme Court in various judgments. The essence of manufacture is that a new different commodity having a distinct name, characte....