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TMI Blog1976 (2) TMI 181X X X X Extracts X X X X X X X X Extracts X X X X ..... l are that M/s. Macneill Barry Ltd., are Distributors of their products, which they have agreed to market under the name of `KILBURN . The appellant did not manufacture the duplicating machines under orders from M/s. Macneill Berry Ltd. but the name `KILBURN to the machines was given as a part of the agreement with them. It was also a part of the agreement that during the tenure of their distri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rand names of their customers companies and they were directed by the Central Excise Department to pay duty at the higher rate at which their selling agents, who purchased the bulbs branded in their respective name, sold them in market. Their writ petition was allowed and it was held that prices charged by M/s. Hind Lamps, Shikohabad from the customer companies was the wholesale cash price within ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ry Ltd. The Assistant Collector has proceeded to state in the concluding portion of his order that at the stage of delivery of the goods by the appellants, there cannot be said to be any sale in the real sense because the goods are being delivered under the brand name of `KILBURN which is a brand name of M/s. Macneill Barry Ltd. and it must be under some special arrangement only that M/s. Print ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... name. On their side M/s. Macneill Barry Ltd., have agreed that they will neither market any other duplicating machine except one manufactured by the appellants during the tenure of their distributorship nor will they manufacture duplicating machines and accessories directly or indirectly for a period of five years. It is clear from the agreement that both the appellants and M/s. Macneill Barry ..... X X X X Extracts X X X X X X X X Extracts X X X X
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