1998 (9) TMI 293

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....p;Shri D.S. Negi, SDR, for the Respondent. [Order per : C.N.B. Nair, Member (T)]. - The issue involved in this case is the eligibility of the appellants to small scale exemption under Notification No. 175/86-CE. The appellants are manufacturers of Printed Circuit Boards (PCBs.). These are made against specific orders of industrial users who used them in the manufacture of television sets. On....

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....he decision of the Hon'ble High Court of Madras in the case of B.H.E.L. Ancillary Association [1990 (49) E.L.T. 33], wherein in an identical case the High Court has examined the scope of Clause 7 of the notification and had held that the use of markings, name etc. on components for the purpose of identification would not attract the provisions of Clause 7. He also relied upon the decision of the T....