1999 (7) TMI 183

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..... this appeal filed by M/s. Devkinandan and Sons, the only issue for our consideration is whether the steel boxes manufactured by the appellants and supplied to the Rajasthan State Electricity Board to whom the goods had been supplied in compliance with the tenders floated by them were eligible for small scale exemption. 2. We have heard Shri Harbans Singh, Advocate for the appellants. Shri Ashok .....

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..... 6-C.E., dated 1-3-1986 was only in respect of brand name or trade name registered or not of another person who was not eligible for the grant of exemption under that notification. As we find that the markings were required to identify the goods with the contract, the said markings were not hit by the provisions of para 7 of Notification No. 175/86-C.E. 5. We do not agree with the view taken by t .....

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