Customs, Excise and Gold Tribunal - Tamil Nadu
Cce vs Euro Asia Electroflow P. Ltd. on 5 October, 2000
Equivalent citations: 2001(95)ECR382(TRI.-CHENNAI)
ORDER S.S. Sekhon, Member (T)
1. Revenue has filed this appeal against the order of Commissioner of Appeals on the ground that in the facts of this case the brand name of foreign company who was not eligible to avail the benefit of exemption under Notification No. 175/86 was not eligible to the respondents since para 7 of the said Notification prescribes a specific bar.
2. The issue of goods affixed with the brand name or trade name of a foreign person or a non-manufacturing trader are held to be not entitled to the benefit of the Notification 175/86 as per the majority view of Larger Bench decision of the Tribunal in the case of Namtech Systems and Ors. v. CCE, Bangalore 2000 (36) RLT 35- CEGAT-L.B.. Following the decision of the majority view of the Larger Bench decision cited above, we set aside the order of Commissioner (Appeals) and allow the appeal of Revenue with consequential benefits.
(Pronounced & dictated in open Court).