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TMI Blog2007 (11) TMI 466X X X X Extracts X X X X X X X X Extracts X X X X ..... as dismissed by this Bench as per Order No. 1059 dated 18-4-96 under Rule 20 of the CEGAT (Procedure) Rules, 1982 and that no steps were taken by the party for restoration of the appeal. 2. M/s. Bhoruka Goldhofer Trailers Pvt. Ltd., the appellants herein, were engaged in the manufacture of trailers and other transport equipments (Heading 87.16 of the First Schedule to the Central Excise Tariff Act) during the period of dispute, as a registered Small Scale Industrial Unit. They had entered into a collaboration agreement with M/s. Goldhofer Fahrzeugwerk GmbH Co., West Germany in December 1986, whereunder they had obtained the know-how and technical services from the German company for manufacture of the above products in India. In terms ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the appellant-company on the product label and inscribing on the label the words: In collaboration with Goldhofer Fahrzeugwerk GmbH Co., West Germany , the appellants were virtually using the German company's brand name and, therefore, the goods cleared with such labels were not eligible for SSI benefit on account of the bar created in para-7/para-4 of Notification No. 175/86-C.E./ No. 1/93. On this basis, show-cause notices were issued for recovery of duty on the goods. For the period 1989-92, in adjudication of the SCN dt. 8.9.94, the Collector of Central Excise confirmed demand of duty of over Rs. 10 lakhs against the party by invoking the larger period of limitation under the proviso to Section 11A (1) of the Central Excise Act an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the identity of the goods with the brand name of their collaborator. In the market the goods are traded as Goldhofer Trailers which links to the assessee s goods with the goods of the other person who are not entitled to the benefit of the small scale exemption Notification. Accordingly, I hold that the brand name Goldhofer affixed on the trailers, semi-trailers and motor vehicles manufactured by M/s. Boruka Goldhofer Trailers Pvt. .Ltd., is the brand name of the foreign company and the assessee are not entitled to the benefit of Notification 175/86 as the brand name belongs to another person who is not entitled to the benefit of the said Notification .. After examining the definition of brand name / trade name given under Explanation ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on with Goldhofer Fahrzeugwerk GmbH Co., West Germany used on the product label by the appellants. 4. In the case of Weigand India (P) Ltd. v. CCE, New Delhi, 1997 (94) E.L.T. 124 (Tribunal), the assessee had fixed a name plate to the machinery systems cleared from their factory, indicating that the systems were manufactured in technical collaboration with a German company. The Tribunal held that this did not indicate any relationship between the product and the foreign company as envisaged under Notification No. 175/86-CE. It was held that the inscriptions on the name plate did not amount to using the brand name of another person. In the case of Prestige Counting Instruments P. Ltd. v. CCE, Mumbai, 1999 (113) E.L.T. 186 (Tribunal), th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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