1998 (3) TMI 295

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....for the Respondent. [Order per : J.H. Joglekar, Member (T)]. - The appellant manufactured medicines. The classification list filed by him was approved by the Assistant Collector. Later on, an application was moved before the Collector (Appeals) in terms of Section 35E(4) claiming that certain medicaments, shown in the classification list, were being manufactured on behalf of the two loan lic....

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....ion of India reported in 1990 (50) E.L.T. 210 (Guj.), the claim is made that the benefit is available. However, nothing has been said about the requirement of the brand name. 3. The appellant requested disposal on the basis of written submissions, which we proceed to do after having heard Shri A.K. Madan, ld. SDR. 4. We have carefully considered the facts of the case and also the l....

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....ufacturer's brand name is affixed to the goods and where the principal manufacturer is not falling within the parameters of SSI licensee. The Collector has used the following wording in this respect : "Even if the goods manufactured on behalf of loan licensees are treated as goods manufactured by the actual manufacturer, the benefit of exemption notification would not still be available in this....