2002 (3) TMI 887

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..... t. [Order per : Gowri Shankar, Member (T)]. Achyut Control System, the respondent to this appeal manufactures electric control panels either on its own account or on orders placed by others. The panels that it manufactured and supplied to Rathi Industrial Equipment Co. Ltd., Pune were made out of the goods prescribed as mimick sheets consisting of acrylic sheets. These sheets had the n .....

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..... by the Commissioner. 3. The ground in the appeal contends that it is immaterial who affixed the brand name and alleged alternatively, in any event it was the respondent to affix the brand name. The departmental representative emphasises these grounds. 4. Paragraph 7 of the Notification No. 175/86 provides this : The exemption contained in notification shall not apply to the specified goods wh .....

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..... plied to Orissa Cement Ltd., Bhubaneshwar would attract the provision of the paragraph of the notification expressed by Bench of the Tribunal on this aspect. After considering conflicting views on this view, the Larger Bench concluded that in cases where a manufacturer affixed the goods with a brand name and supplied them to the person who used that brand name and not for trade further, it could n .....

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