2002 (6) TMI 90

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..... is whether the mention of the name of the foreign collaborator on the body of the product, namely, miniature circuit breaker manufactured by the present appellants would disqualify them from the benefit of Notification No. 175/86 in view of para 7 thereof. 2. The subject product bore a logo and name of the appellants namely "SAFELINE". It also bore the following description: "Manufactured by Esp .....

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..... the Tribunal mentioned that the subject product mentioned that the product was manufactured in technical collaboration with M/s. GEA Weigand GmbH Ltd., Germany. It is his case that the finding of the Tribunal in favour of the assessee in this case is squarely applicable to the facts of the present case. 4. We have seen the judgment. We have also seen a number of other judgments on this issue. In .....

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