Judgment

S.N. Variava, J.—These Appeals are filed against the Judgment of the Customs, Excise and Gold (Control) Appellate Tribunal (CEGAT) dated 14th October, 1999. The Respondents are a subsidiary of one M/s Grasim Industries Ltd. On the bags of cement manufactured by them the Respondents use the following words:

“Manufactured by Dharani Cements Ltd. A Subsidiary of Grasim Industries Ltd.”

2. The Tribunal has, following the earlier Judgments of the Tribunal in the cases of Chemguard Coatings Pvt. Ltd. vs. Commissioner of Central Excise, Chennai, reported in 2000 (116) ELT 43 and Nippa Chemicals (Pvt.) Ltd. vs. Collector of Central Excise, Madras reported in 1998 (100) ELT 490, and a Judgment of this Court in the case of Astra Pharmaceuticals (P) Ltd. vs. Collector of Central Excise, Chandigarh reported in 1995 (75) ELT 214 (S.C.), held that the benefit of Notification No. 5/98 CE dated 2nd June, 1998 is not lost by the Respondents because they show on their product the name of the holding company, namely M/s. Grasim Industries Ltd.

3. For a consideration of these Appeals, it is first necessary to set out Notification 5/98 CE dated 2nd June, 1998, which reads as ­follows :

“Notificatio