1998 (5) TMI 231

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...., Advocate for the Respondent. [Order per : S.S. Kang, Member (J)]. - Revenue filed this appeal against the order-in-appeal dated 19-3-1991 passed by the Collector, Central Excise (Appeals), Bombay. 2. In this case, the respondents are engaged in the manufacture of "M.S. Boxes & Covers for Chokes". The respondents are manufacturing M.S. Boxes and Covers for Chokes affixing the brand ....

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....respondents are not entitled for benefit of Notification No. l75/86-C.E. 5. Para 7 of Notification No. l75/86-C.E. provides as under : "The exemption contained in this Notification shall not apply to the specified goods where a manufacturer affixes the specified goods with a brand name or trade name (registered or not) of another person who is not eligible for the grant of exemption und....

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....owner. Names printed on such metal are not brand name by themselves and as long as these metal labels are not affixed on the goods in the trade of which the name/logo printed on such metal labels etc. serves as brand name (within the definition of Explanation VII), they are not hit by the mischief of the amending Notification. Therefore, SSI units manufacturing labels/Collapsible tubes/crown corks....