2008 (2) TMI 701

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....Shri R.B. Tiwari, Jt. CDR, for the Respondent. [Order per : Justice S.N. Jha, President]. - This appeal has come up for hearing on the point of waiver of pre-deposit and stay. The case of the appellant is that it purchased the electrical appliances and spares from different manufacturers and after subjecting them to quality control, branded and packed them. The case of the Department is that....

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....ll as labelling and packing and marking MRP as required under Standard of Weights and Measures Act, they cannot be marketed and therefore the activities carried on in the premises of the appellant amount to manufacture within the meaning of Section 2(f). The only point which may arise in this regard is whether the goods in question fall within the ambit of Chapter heading 85.36 to which alone Sect....

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....erefrom it appears that on assignment made by the original proprietor Naraindas Motwani under assignment deed dated 10-12-1996 the name of Kapil R. Motwani trading as M/s. Sony Enterprises was subsequently entered as proprietor of the trade mark jointly for the period from 10-12-1996 which was renewed on 11-11-2001 valid up to 11-11-2008. The period covers the period under dispute in this appeal a....