9911796707
TMI Blog2007 (10) TMI 154X X X X Extracts X X X X X X X X Extracts X X X X ..... o.E/55/94 involving the same issue was pending and the same should also be heard along with these appeals. But, on perusal of records shown by the Courtmaster, we have found that appeal No.E/55/94 was dismissed by this Bench as per Order No.1059 dt. 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 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 G ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on under the Notification. There was a similar provision in Notification No.1/93-CE (para-4). The department took the stand that, by highlighting the word "Goldhofer" in the name 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 on such labels were not eligible for SSI benefit on account of the bar created in para-7 / para-4 of Notification No.175/86-CE/ 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Fahrzeugwerk Gmbh Co. In the logo it is mentioned as "in collaboration with Golhofer Fahrzeugwek Gmbh Co., West Germany" which clearly brings to the minds of the customer 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 assessees are not entitled to the benefit of Notification 175/86 as the brand name ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dicate that the goods were manufactured by the appellants under a licence from the German company. There is no scope for assigning any other meaning to the words "In Collaboration with Goldhofer Fahrzeugwerk GmbH Co., West Germany" used on the product label by the appellants. 4. In the case of Weigand India (P) Ltd. Vs CCE New Delhi, 1997 (94) ELT 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
