1976 (2) TMI 181

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....of the appeal and I have also heard Shri L.M. Kaul, on behalf of the appellants on 9-1-1976. The main pleas in the appeal are that M/s. Macneill & Barry Ltd., are Distributors of their products, which they have agreed to market under the name of `KILBURN'. The appellant did not manufacture the duplicating machines under orders from M/s. Macneill Berry Ltd. but the name `KILBURN' to the machines wa....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....he analogy of the case with the case of M/s. Hind Lamps it was stated that the later were making bulbs and tubes under brand names of their customers companies and they were directed by the Central Excise Department to pay duty at the higher rate at which their selling agents, who purchased the bulbs branded in their respective name, sold them in market. Their writ petition was allowed and it was ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ms of the appellants is that the appellants are manufacturing the goods in the brand name of `KlLBURN' of M/s. Macneill & Barry Ltd. The Assistant Collector has proceeded to state in the concluding portion of his order that at the stage of delivery of the goods by the appellants, there cannot be said to be any sale in the real sense because the goods are being delivered under the brand name of `KI....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....acture the duplicating machines under the name `KILBURN' because they later have agreed to market the same under their brand name. On their side M/s. Macneill & Barry Ltd., have agreed that they will neither market any other duplicating machine except one manufactured by the appellants during the tenure of their distributorship nor will they manufacture duplicating machines and accessories directl....