( 1 ) THESE appeals are against the judgment of the Customs, excise and Gold (Control) Appellate Tribunal (CEGAT) dated 26th february, 1998. Briefly stated the facts are as follows : the respondents are traders in scented supari. They purchase scented supari in bulk from M/s. ARR Nutcon Products. Earlier they used to purchase from m/s. ARR Enterprise. The scented supari is marketed under the brand "arr" with a photograph of Shri AR Ramaswamy, the founder of ARR group of companies. The. respondents claimed benefit of Notification No. 1/93 CE dated 28-2-1993. The said Notification granted exemption, amongst others, to scented supari. However, CI. 4 of the Notification provides that the exemption contained in the Notification shall not apply to specified goods bearing a brand name or trade name (registered or not) of another person. Explanation IX to this Notification reads as follows : "explanation IX : "brand name" or "trade name" shall means brand name or trade name, whether registered or not, that is to say a name or a mark, code number, design number, drawing number, symbol, monogram, label, signature or invented word or writing which is used in relation to such specified goods f