9911796707
TMI Blog2000 (7) TMI 134X X X X Extracts X X X X X X X X Extracts X X X X ..... ed involved in this appeal is whether the two-in-one manufactured by M/s. Wavetronics are eligible for exemption under Notification No. 175/86-C.E., dated 1-3-1986. 2. When the matter was called Shri Sanjeeve Kumar sought adjournment without giving any valid reasons. As the appeal pertains to the year 1991 and the matter is coming on board since August, 1999 and being adjourned on the request of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dated 14-2-1991, rejected their appeal, holding that as per para 7 of the Notification, the exemption shall not apply to the goods affixed with a brand name of another person who is not eligible for grant of exemption; that this para does not restrict itself to any manufacture in India; that 'National' is an acknowledged and well known name in respect of the goods manufactured by the Appellants; ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... RX C 40F' and not National; that their classification list dated 28-11-1988 was approved by the Assistant Collector as conveyed by letter dated 5-5-1989 and allowed the benefit of Notification No. 175/86. 3. Countering the submissions made in the memorandum of appeal, Shri A.K. Jain, learned D.R., submitted that the Appellants affixed the impugned goods with brand name 'National' and subsequent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a foreign company. We do not find any substance in their submissions that the brand name affixed by them was not National but something more than National. The learned D.R. has explained that the additional words used by them may indicate Model, etc. The use of brand name 'National' itself is sufficient to attract the mischief of para 7 of Notification No. 175/86 which provides that "The exemption ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cation is not available to the Appellants. The Larger Bench of the Tribunal in the case of Namtech Systems, supra, has held that "the benefit of small scale exemption under Notification No. 175/86-C.E., dated 1-3-1986 (as amended) and Notification No. 1/93-C.E., dated 28-2-1993 (as amended) was not available to the specified goods where the manufacturer affixes the said specified goods with the br ..... X X X X Extracts X X X X X X X X Extracts X X X X
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