1998 (2) TMI 246

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....r the Appellant. Shri S. Nunthuk, JDR, for the Respondent. [Order per : G.A. Brahma Deva, Member (J)]. - This is an appeal filed by M/s. Raj Laxmi Enterprises with reference to the Order-in-Original dated 27-8-1990 passed by the Additional Collector of Central Excise, Allahabad. 2. Arguing for the appellants Shri M.P. Devnath submits that whether the appellants are entitled to ben....

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....n the context of finished products i.e., fans were manufactured by the assessees. In the present case, the assessee is nothing to do with the finished products and they are manufacturing only Monograms with the Brand name and, as such, exemption cannot be denied in terms of Notification No. 175/86. He also submits that this position has been clarified by the Board issuing a circular as per Letter ....

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....s/crown corks/P.P. caps, which bear the name of logo of brand name owners, would continue to enjoy the benefit of Notification No. 175/86-C.E., subject to satisfying other conditions of the notification." Further he said that Board has issued the Notification No. 1/93 clarifying the same position following the earlier circular referred to above. 3. Shri Nunthuk countering the arguments ....

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....which they name/logo printed on such metal labels etc. serves as brand name they are not hit by the mischief of para 7 of the notification. Further, it was held therein that SSI units manufacturing such metal labels which bear the name of logo of brand name owners, would continue to enjoy the benefit of Notification No. 175/86-C.E. It was also brought to our notice by the learned Counsel for the a....