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TMI Blog2000 (5) TMI 59X X X X Extracts X X X X X X X X Extracts X X X X ..... uyer on the bags. The issue referred to Larger Bench for consideration is, whether the benefit of small scale exemption under Notification No. 175/86-C.E., dated 1-3-1986 was available in terms of para 7 of this notification when the sacks were affixed with the brand name of the buyers who packed and sold cement in them. A reference is made to the CEGAT decision in C.C.E. v. Wood's Glamour - 1991 (54) E.L.T. 153 (Tribunal). In this case the assessee manufactured T.V. Cabinets and affixed on them the brand name "Konark" of the buyers of cabinets. The Tribunal held in the stated decision that the manufacturers of TV Cabinets affixed the brand name of the manufacturers of "Konark" T.V. on the cabinets and therefore, they were not eligible for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... signatures or invented word 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. 3.The instructions contained in the Central Board of Excise and Customs, letter F. No. 345/35/87-TRU, dated 29-10-1987 have been brought to our notice in which with reference to the above provisions it is clarified that names/logos of the brand name owner printed on metal labels, crown corks, P.P. caps and collapsible tubes are not brand name by themselves and as long as these metal labels are not affixed on the goods in the trade of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the name of the manufacturer as well as the name of the electric company who supplies such electricity meter covers to consumers are both indicated. In respect of both the illustrations, it is advised that in both the cases the specified goods bearing the brand name of another person are meant for use of the customer only for further manufacture. These are not sold in the market as such because it will be of no use to another person. It is advised that when such goods are not "traded" but only sold to a particular person for his own use, the embossing of the brand name of the customer on the goods would not amount to using brand name so as to deny the benefit of Notification No. 1/93. Of course if it is found that such branded goods are ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... packed therein by the customer. (4) Model Soap Company v. C.C.E., Calcutta-I - 1998 (98) E.L.T. 62 (Tribunal). Logo and name of customers, embossed and printed on the wrappers thereof. Such soaps are used in customers 'establishments and not sold further - trading in the goods at the customers' end did not take place. In both the above cases it is held that the benefit of Notification No. 175/86 would be available. 6.It would be observed from the above cited instructions of the Central Board of Excise Ccustoms and the ratio of the decided cases that where the specified goods viz. castings covers, bags, PP caps, boxes, metal labels, crown corks, metal containers, sacks, wrappers etc. are marked with the brand name/logo of the cus ..... X X X X Extracts X X X X X X X X Extracts X X X X
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