1999 (3) TMI 257

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....ts. [Order per : P.C. Jain, Vice President]. - Briefly stated the facts of the case are as follows: The respondents herein were manufacturing Main cord/flex cord with plugs affixed with brand names "Sumeet"/"Sears" of their customers and selling those goods to the brand owners namely M/s. Power Control Appliances in the case of brand name "Sumeet" and M/s. Elcot in the case of brand name "Sears....

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....re, there is no association between the goods and the customers in the course of trade of main/flex cords inasmuch as no trading as such in main/flex cords takes place without their becoming part of the other goods, Mixies or TVs. 3. It is against the aforesaid order that the Revenue has come in appeal. We have heard the ld. SDR Shri R.D. Negi. We have also gone through the impugned ordered ....