1998 (12) TMI 186

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.... R.D. Negi, SDR, for the Respondent. [Order per : P.C. Jain, Member (T)]. - Briefly stated the facts of this case are as follows :- The appellant herein is a manufacturer of Radio Cassette Recorder. For the purpose of manufacturing the same, it imports certain parts from abroad namely `dial' which carries a brand name "Sony". That part is used in the assembly of the radio cassette recorde....

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...."Sony" has not been affixed by the appellants themselves. The brand name was already affixed on the part when the imported part was received by the appellant. Therefore, the appellant is not hit by mischief of relevant para of the said notification as held in the case of Trimurti Weldmesh reported in 1993 (64) E.L.T. 419. He further submits the Revenue's appeal against the aforesaid judgment befor....

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....bearing the brand name" in relation to the goods. Therefore, the concept of "affixing the brand name" by the manufacturer himself has been done away with in Notification 1/93. In the present case, we are not concerned with Notification 1/93-C.E. 5. At this stage learned Advocate Shri Naveen Mallick points out that the quotation from the Supreme Court judgment in Avery India Ltd. on which r....

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....he Tribunal in the case of Trimurti (supra) is directly on the above issue and Revenue's appeal has already been dismissed by the Apex Court. We are, therefore, of the view that this matter is covered in favour of the assessee by the aforesaid decision of the Tribunal. 7. Another distinguishing feature in the present case is that the `goods' carry the appellant's own brand name `Osama'. `S....