1980 (1) TMI 96 - CGOVT - Central Excise

Summary

The Government of India considered a revision application regarding the manufacture of Ball Bearings with a trade mark. The petitioners argued that putting a trade name on purchased ball bearings does not constitute manufacture. The Government agreed, citing a Gujarat High Court judgment, and allowed the revision application, setting aside the duty payment requirement. (Case: 1980 (1) TMI 96 - GOVERNMENT OF INDIA)