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TMI Blog2015 (10) TMI 1550X X X X Extracts X X X X X X X X Extracts X X X X ..... for customer who put them on the containers of goods manufactured by them (customers). - Even in the absence of a dictionary meaning we find no reason not to consider a label or sticker especially in view of the fact that the metal labels are also mentioned in Clause 4(e). An interpretation of Clause 4(e) to the effect that stickers would mean only gummed labels is not borne by sound reasoning. We do not appreciate the thin line of distinction being attempted by Revenue to differentiate between the stickers and labels. We do not think it necessary to go into the aspect of the affidavit or the dispute regarding presentation of labels before the adjudicating authority. Accordingly, we hold that the labels manufactured by the appellant are eli ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ark, such as symbol, monogram, label, signature or invented work or writing which is used in relation to such specified goods for the purpose of indicating, or so as to indicate a connection in the course of trade between such specified goods and some person using such name or mark with or without any indication of the identity of that person: 2.1 However, vide Notification No. 24/2009-CE(NT) dated 21/10/2009, Clause (e) under para 4 was inserted in Notification No.8/2003-CE Clause (e). The said clause (e) reads as follows: (e) Where the specified goods are in the nature of packing materials, namely, printed cartons of paper or paper board, metal containers, HDPE woven sacks, adhesive tapes, stickers, PP caps, crown corks, metal labe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the other hand, the learned AR strongly opposed the presentation of evidence of the product at this stage when no such labels were shown to the Commissioner in adjudication proceedings. He referred to the order-in-original which observed that the invoice under which the goods were supplied showed the description as printed labels which are classifiable under tariff item No. 48211020 under specific description meant only for labels. Therefore, the labels cannot be construed as stickers which only are covered by Clause 4(e) in the notification. He also contended that the affidavit does not indicate any proof of receipt by the Commissioner. 5. We have carefully gone through the facts of the case and the submissions made by both sides. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re being supplied to the customer for further manufacture, and are otherwise traded , the benefit of small scale exemption in it contains brand name of another unit. Whether such matter of fact and has to be ascertained from the nature of transaction between the small scale unit and the brand name owner. So long as they are made to order as per the design and specification of a particular manufacturer and sold to that manufacturer for his own use, the benefit of notification No.1/93 cannot be denied. We cannot agree with the learned AR that the Circular does not apply to the facts of the present case. 5.2 It is clear from the description of goods in Clause (e) that all kinds of labels, stickers would get covered. We note the Oxford ..... X X X X Extracts X X X X X X X X Extracts X X X X
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