1999 (2) TMI 295

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....the Respondents. [Order per : P.C. Jain, Vice President]. -  Briefly stated facts of this case are as follows :- 1.1.­ The appellants herein manufacture electric fans having a brand name 'Delite'. It is admitted to both sides that Delite is a brand owned by the manufacturers, the appellants herein. However, the fan also carries a metal plate giving the following information ....

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....wever, we are not inclined to agree with the contention of the Revenue that the writing Rallis India Limited, Bombay can at all be treated as a brand or trade name in terms of the definition of the said expression in Explanation VIII to Notification 175/86-C.E. This writing merely gives an information that marketing and servicing is done by Rallis India Limited. It can by no stretch of imagination....

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.... and therefore, do not come into play for the purpose of denying the benefit of the said notification. Accordingly, we set aside the impugned order and allow the appeal with consequential relief to the appellants. Before we part with this case, we observe that the reliance placed by the learned SDR on Tribunal's judgment in the case of Super Star Welding Industries Ltd. reported in 1994 (71) E.L.T....