2000 (3) TMI 295

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..... lasundaram, Member (J)]. The lower authorities have denied the benefit of SSI exemption under Notification 175/86 to goods such as vibration Meters, Monitors and Analysers and parts thereof falling under Chapter 90 of the Schedule to the CETA, 1985 manufactured and cleared by the appellants on the classification list filed in 1990-91, for the reason that the goods bore the brand name IRD-Me .....

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..... been held that the benefit of Small scale exemption under Notification 175/86 is not available to specified goods which are affixed with brand name or trade name of a foreign person. 3. We have carefully considered the rival submissions and perused the agreements dated 30-11-1997 and 25-10-1990 entered into between the appellant company and M/s. IRD Mechanalysis INC. USA. The first agreement cle .....

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..... son (American Company) which are not entitled to the benefit of notification and hence we hold that the bar contained in para 7 of the Notification 175/86 is attracted in the present case. The argument of the learned Counsel for the appellants that IRD Mechanalysis is not a brand name or trade name but only a house mark, cannot be accepted in view of the fact that its use links the appellants go .....

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