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2013 (12) TMI 522
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...., Advocate, for the Respondent. [Order per : Mathew John, Member (T)].- The Respondent filed two Shipping Bills 1426317 and 1426319, dated 20-10-2004 for export of Automobile Spare Parts. On examination of the goods, the goods were seen to be carrying markings like "suitable for Mercedes Benz" and "SM products Mercedes Benz". "Mercedes Benz" is a trade name of goods produced by Daimler....
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....notification does not apply to goods meant for exports and also for the reason that Notification No. 1/64-Cus. applies only to import of goods and not export of goods. 3. Aggrieved by the order of the adjudicating authority Revenue filed an appeal with Commissioner (Appeals). The Commissioner (Appeals) upheld the order of the adjudicating authority. Aggrieved by the order of Commissioner (....
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....nsel for Respondents submits that the markings on Back light were to the effect that the goods were "suitable for Mercedes Benz". In the case of Brass Bush the indication was "SM products Mercedes Benz". There was no indication to the effect that the goods were manufactured by the owner of the trade mark "Mercedes Benz". The goods were meant for export to Nigeria. The Counsel further argues that N....
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....d 28-4-1962 deals with two categories of goods specified in Part-I and Part-II of the Schedule to the SO. It may be seen that the restrictions are for goods specified in clause 1 and clause 2 of the notification as under : "1. Requirements in respect of goods imported from abroad specified in column (2) of Part I of the Schedule". "2. Requirements in respect of goods produced in In....