1998 (9) TMI 293 - AT - Central Excise

Summary

The case involved the eligibility of small scale exemption for manufacturers of Printed Circuit Boards (PCBs) affixed with names or code words. The appellants argued that the affixing was for identification purposes only, not for trade. The Tribunal allowed the appeal, citing a similar case and holding that affixing names did not connect the product with a particular person in trade. The impugned order was set aside.