Judgment

( 1 ) THIS appeal is against the order of the Customs, Excise and Gold (Control) Appellate Tribunal (in short "cegat"), Calcutta dated 21/8/1998.

( 2 ) THE respondents are manufacturers of diesel generating sets. In the process of manufacture of" diesel generating sets, they use certain components manufactured by Kirloskar. The diesel generating sets, manufactured by the respondents, do not bear the name Kirloskar. However, it appears that in the invoices, issued to the purchasers, the generating sets are described as "kirloskar generating sets". Merely on this basis it has been held, by the adjudicating authority, that they were not entitled to the benefit of notification No. 175/86 dated 1/3/1986. The said notification reads as follows:

"7. The exemption contained in the notification shall not apply to the specified goods where a manufacturer affixes the specified goods with a brand name or trade name (registered or not) of another person who is not eligible for the grant of exemption under this notification: provided that nothing contained in this paragraph shall be applicable to the specified goods which are component parts of any machinery or equipment or appliances and