The position thus was that the trade mark HOTLINE was simultaneously owned by two manufactures, one eligible for exemption under Notification No.
The Assistant Collector denied the companypany A exemption under numberification No.
223/87, dated 22 9 1987 inserting paragraph 7 in the former numberification.
175/86, dated 1 3 1986 on the ground that the trade mark brand name belonged to the companypany B which was number eligible for the said exemption.
However the Assistant Collector companyfirmed the demand on the ground that they were number eligible to get exemption under the Notification.
175/86, dated 1 3 1986 by Notification No.
The Respondents were issued show cause numberice that their goods are number exempted under the said Notification.
For this the Assistant Collector relied on the amendment carried out to Notification No.
The companypany B was however number eligible for exemption under Notification 175/86, dated 1 3 1986.
175/86, dated 1 3 1986 but number the other.
These appeals are against the judgment of the Customs, Excise Gold Control Appellate Tribunal CEGAT , dated 26th February, 1998.
The Appeal filed by the Respondents was dismissed by the Commissioner Appeals .
The Tribunal has relied upon a Circular issued by the Central Board of Central Excise bearing No.
However Clause 4 of the Notification provides that the exemption companytained in the Notification shall number apply to specified goods bearing a brand name or trade name registered or number of another person.
1/93 C.E., dated 28 2 1993.
They filed the reply.
213/41/88 CX.6, dated 30 12 1988 which, inter alia, purports to clarify as follows The facts of the case are that a small scale unit A are the owners of the trade mark HOTLINE with respect to the companymodity gas stoves.
Briefly stated the facts are as follows The Respondents are traders in scented supari.
The same trade mark HOTLINE is also owned by another companypany B but for the companymodity television.
However, the Tribunal has, by the impugned Judgment, allowed the Appeal of the Respondents.
The matter has been examined by the Board.
They purchase scented supari in bulk from M s. ARR Nutcon Products.
The scented supari is marketed under the brand ARR with a photograph of Shri A.R. Ramaswamy, the founder of ARR group of Companies.
The said Notification grants exemption, amongst others, to scented supari.
The Respondents claimed benefit of Notification No.
Earlier they used to purchase from M s. ARR Enterprise.
