2000 (4) TMI 278

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...., for the Appellant. Shri K.L. Ramtake, JDR, for the Respondents. [Order per : J.H. Joglekar, Member (T)]. - These two appeals involve the common issue where the appellant is the same. These are, therefore, being disposed of by this common order. 2.  The appellants manufactured boxes for housing chokes for fluorescent tubes on job work basis. The names of the end-users were emboss....

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....h from certain instructions which advised the Collectors that the SSI units manufacturing labels/collapsible tubes/crown corks/pp caps would in similar circumstances merit the benefit. Similar was the ratio of the judgment in the case of Ravi Metalloids [1993 (63) E.L.T 326 (Tri)] as also 1999 (109) E.L.T. 950 (Tribunal) = 1999 (32) RLT 42. We have also been shown Madras High Court judgment report....

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.... ruled that the manufacturer would not supply these in the course of trade but to the manufacturers of the meters and therefore the phrase "during the course of trade" used to explain the "brand name" would not be attracted. 6. The subject Notification itself interpreted the phrase "brand name or trade name". Put in a very simple manner, it is the definite relationship between a particular....