9911796707
TMI Blog2000 (5) TMI 85X X X X Extracts X X X X X X X X Extracts X X X X ..... g under CET sub-heading 8421.00 cleared during the period from September 1987 to December 1990 on the ground that the assessee was not eligible to the benefit of Small Scale exemption in terms of Notification No 175/86, dated 1-3-1986 since they were using registered Trade mark "PALL" or "ULTIPOR" of M/s Pall Process Filtration Ltd. UK, which is a foreign company not entitled to avail of SSI exemption under Notification No 175/86. The Collector has imposed a penalty of Rs.six lakhs on the assessees. 2E/Appeal No 4398/92-B has been filed by the. Revenue against the order of the Collector of Central Excise (Appeals) who has set aside the order, dated 19-2-91 of the Assistant Collector on the classification list No 1/90-91 with effect from 1- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... either operated by hand or electric motor. The process as explained by the appellants, is as follows: 1. The roll of raw material i.e. filter paper is mounted on the rod/shaft fitted on the stand by the side of the press. The said stand has got two more shaftings, one above and one below. On this shafting, the roll of glassine paper is provided. 2. The operator manually pulls all the three layers together i.e. two layers of glassine paper and in between one layer of filter paper and brings the said three layers on the platform of the cutting press. 3. Thereafter, the operator either manually bri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... facture of Misc Other Products such as Filteration products for the chemical industry. From page 1182 of the HSN, it is seen that Membrane Disc filters which fall under CET sub-heading 8421.00 are 'special type filters consisting essentially of a semi-permeable membrane through which liquids can pass by diffusion and thus be separated from colloidal particles.' The inputs cannot be used for specific purpose achieved by the final product without undergoing the process as set out above unlike mere cutting of jumbo roll films into smaller lengths as in case of Computer Graphics cited supra. Therefore, the process carried out by the appellants result in manufacture of a different excisable commodity and we hold that Membrane Disc filters are ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assessees is not on record, we find from the impugned order that it was a distribution agreement, according to which the Appellants as distributors, were required to ensure that all the products sold through them, bear the brand name. In other words, the agreement permitted use of the U.K. company's brand name by the appellants for the product, filtering apparatus. The authorised use by the appellants of the two brand names does not mean brand names belong to the appellants. The UK company is the owner of the brand names and the UK company has not relinquished its title in the brand names to any other person. Therefore, the appellants have cleared goods affixed with the brand name of another person who is not eligible to the benefit of SSI ..... X X X X Extracts X X X X X X X X Extracts X X X X
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