1997 (10) TMI 256

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..... t. [Order per : Shiben K. Dhar, Member (T)]. - This appeal is directed against the Order-in-Appeal, dated 30-6-1989. 1.2 The appellants manufacture diesel engine parts and motor vehicle parts. The appellants claimed to be S.S.I. undertaking duly registered with Director of Industries. They have been availing S.S.I. exemption under Notification 175/86, dated 1-3-1986 as amended. Excise aut .....

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..... heir brand name and reference to other manufacturers is only for the purpose of facilitating identification and indicating that the particular cylinder is suitable for use of particular model of engine of piauguts. He submits that they have indicated Kirloskar or Escorts just for identification and in any case, they have not at all entered into any contract with these manufacturers to market these .....

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..... particular makes of engines of Escorts or Kirloskar or others. In fact, the sample displayed in the Court also indicates prominently the brand name TRACKO on all the package and has the following written : "Suitable for piauguts bore 90M Size STP" 5. In other words, it is very clear that reference to other manufacturers is only for the purpose of identification of the impugned goods for use .....

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