ORDER

1. These appeals raise a common question of law arising out of exemption Notification No.1 of 1993-CE by which exemption was granted under Section 5-A of the Central Excises and Salt Act, 1944 with regard to certain goods up to a particular value. The particular paragraph of this notification the interpretation of which is in issue, is para 4 and Explanation IX to that paragraph. These read:

"The exemption contained in this notification shall not apply to the specified goods, bearing a brand name or trade name (registered or not) of another person.

Explanation IX.- Brand name or trade name shall mean a brand name or trade name, whether registered or not, that is to say a name or a mark, [x x x] such as symbol, monogram, label, signature or invented word or writing which is used in relation to such specified goods for the purpose of indicating, or so as to indicate a connection in the course of trade between such specified goods and some person using such name or mark with or without any indication of the identity of that person."

2. The specified goods referred to in para 4 have been set out in the annexures to the notification. It is not in dispute that the industries which