2006 (1) TMI 329

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ran, Member (J)]. The appellants are aggrieved with the OIA No. 204/2004-CE dated 30-12-2004. The appellants were clearing parts of watches meant for Garden Clocks, Floral Clocks and Solar Clocks. These clocks were assembled at the site. They had a tie-up with M/s. HMT Ltd. to install these clocks in various places. In terms of the Agreement, the HMT Ltd., a PSU Unit, required the assessee t .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... and removed after the logo has been affixed and hence, the assessees claim for the benefit cannot be denied. 3. The learned SDR relied on the findings given by the Commissioner (Appeals). 4. On a careful consideration, we notice that the fact of the parts being cleared from the factory without affixing the logo is not denied by the Revenue. The Garden Clocks, Floral Clocks and Solar Clocks h .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X