1999 (3) TMI 566

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....ndent. [Order per : V.K. Agrawal, Member (T)]. - In this appeal preferred by Revenue, the issue involved is whether putting the words 'KEB' on the R.C.C. Poles manufactured by the respondents make the goods branded so as to make them ineligible for benefit of Notification No. 175/86. 2. M/s. Udaya Chandra Suvarna, respondents, have requested under letter dated 19-12-1998 to transfer ....

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....B (Karnataka Electricity Board) are not dealers of the goods in question and therefore the question of identifying such poles with KEB in the course of trade does not arise. As per explanation to Notification No. 175/86, the words 'KEB' will have to be one as to establish the connection between buyer of the goods and the brand owner. As they are buyers of R.C.C Poles, the link is not established. ....