2000 (4) TMI 437

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....rs falling under TH 8509 of the CETA bearing the brand name "Rallimix" of non-SSI unit and are clearing the same on payment of full rate of duty ad valorem. They are, however, also manufacturing other goods like plastic caps, plastic rings, plastic lids, plastic jar-base etc. without any brand name. The Assistant Collector denied them the benefit of the exemption Notification referred to above in respect of these unbranded goods on the ground that these were used in the branded goods i.e. "Rallimix" through the order-in-original dated 16-12-93 and confirmed the duty demand on them. But this order of the Assistant Collector was challenged in appeal by the respondents before the Collector (Appeals) who had reversed the same through the impugn....

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..... The Collector (Appeals) while reversing the order-in-original of the Assistant Collector, has given detailed reasons in support of his order and after referring to the material on record, he had come to the conclusion that unbranded goods manufactured and cleared by the respondents, were not hit by the mischief of para 7 of the exemption Notification No 175/86. These unbranded goods were manufactured and cleared by the respondents independently and not along with the branded goods bearing the brand name "Rallimix". Therefore, for having no direct nexus with the branded goods, the unbranded goods manufactured by the respondents, had been rightly held to be entitled to the benefit of the Notification 175/86 in question referred to abov....

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....branded goods manufactured by them. 2. The appellants are engaged in the manufacture of plastic jars falling under TH 8509 of the CETA bearing the brand name "Rallimix" of non-SSI unit and are clearing the same on payment of full rate of duty ad valorem. They are, however, also manufacturing other goods like plastic caps, plastic rings, plastic lids, plastic jar-base etc. without any brand name. The Assistant Collector denied them the benefit of the exemption Notification referred to above in respect of these unbranded goods on the ground that these were used in the branded goods i.e. "Rallimix" through the order-in-original dated 16-12-93 and confirmed the duty demand on them. But this order of the Assistant Collector was challenge....