1998 (7) TMI 280

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.... [Order per : C.N.B. Nair, Member (T)]. - The appellants are engaged in the manufacture of Printed Circuit Board (PCB) of various types and sizes. To distinguish the PCB makes further product they marked them as `Beltek' 024/14-P, Telly, PC-041 etc. They have been denied small scale exemption under the impugned order on the ground that the PCB in question bear the brand name of another person. ....

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....ption is not deniable merely on the ground that manufacturers are using marks, labels etc. used by other manufacturers, so long as such marks etc. do not belong to a particular person. 3. Heard ld. SDR, Shri H.K. Saran for the Revenue. 4. We have perused the records of the case and have also considered the submissions. We find that this is only a case of putting certain marks on the PC....