TaxTMI 
TaxTMI 
2002 (4) TMI 93
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....ay of conveying a decision of the Collector of Central Excise that firms or companies who have no factory of their own and who get excisable goods manufactured according to their own specification and/or under their own brand names or trade names should be required to be licensed under the Central Excise Law, are the subject matters of this writ petition. 2.The petitioner is a company registere....
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....overed by three decisions of this Court, namely, Zenon Electronics Private Limited and Others v. Union of India and Others (1982 (10) E.L.T. 454); Sylvania & Laxman Ltd. and Another v. Union of India and Others (1982 (10) E.L.T. 463); and Poona Bottling Co. Ltd. and Another v. Union of India and Others (1981 (8) E.L.T. 389), and two decisions of the Supreme Court reported as Union of India and Oth....
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....ed product and it is only on approval by him that the product is released for sale by the seller to the buyer. In other words, the buyer has the right to reject the goods if he does not approve of them. If the manufactured goods are not in accordance with the buyer's standard, they are either reprocessed to bring them up to the requisite quality, or if that is not possible the goods are sold to th....
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....he trade marks of the buyer on the manufactured goods and, it is said, that indicates that the goods belong to the buyer. It seems to us clear from the record that the trade marks of the buyer are to be affixed on those goods only which are found to conform to the specifications or standard stipulated by the buyer. All goods not approved by the buyer cannot bear those trade marks and are disposed ....