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2000 (5) TMI 135
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....dhwa, Member (J)]. - The issue involved in the present appeal is as to whether the appellants who are manufacturing T.V. Cabinets of their own account as well as for other T.V. manufacturers are hit by Notification No. 223/87 which is amending Notification No. 175/86. 2. Shri S.C. Mohanty, ld. Advocate appearing for the appellants fairly admits that the issue had earlier come up before the Trib....
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....ication of the product, cannot by any strech of imagination be considered as a brand name or trade name of their buyers and is not covered by the Explanation VIII of the said Notification. He submits that before denial of the benefit of Notification 175/86, the Revenue should establish that the assessee is using the brand name or trade name of another manufacturer and such a brand name or trade na....
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....ng the submissions made from both the sides, we agree with the submissions made by the ld. Advocate that for denial of the benefit of Notification 175/86, brand name/trade name of another manufacturers owned, is required to be affixed on the goods manufactured by the appellants. If the cabinets are not marked with the brand name of the T.V. Sets manufacturers, the appellants would duly be out-side....