2001 (9) TMI 1133

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....han, learned Advocate, submitted that the Appellants manufacture Narrow Woven Fabrics (Tapes) which are entirely supplied to the garment manufacturers who use them as an input in the manufacture of the garments; that no part of the tapes so manufactured is sold by the Appellants to anybody else except the respective garment manufacturers; that while manufacturing tapes they weave the brand name or trade name of their customers in the tapes; that no doubt, the Appellate Tribunal in their own case vide Final Order No. 1056/99-D, dated 24-12-1999 has denied the benefit of Notification No. 1/93 holding that they had cleared the goods bearing the brand name of another person by relying upon the decision in the case of C.C.E. v. Wood's Glamour, 1....

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....akash Industries case clearly held that the law cited by the Tribunal in Wood's Glamour case is not correct. Reliance was also placed on the decision in the case of C.C.E., Rajkot v. Vitashiv Ceramics Ltd. Finally he referred to Circular No. 71/71/94-CX, dated 27-10-1994 issued by the Central Board of Excise & Customs wherein it was clarified that the castings manufactured as per the specific requirement of the customers and bearing brand name of the customer are not sold in the market as castings as such because it will be of no use to another person and when such castings are not traded but only sold to a particular manufacturer for his own use, the embossing of the brand name of the customers on the casting would not amount to using bran....