Jyoti Balasundaram, Member (J)

1. The eligibility of motor vehicle parts falling under Heading 8708.00 of CETA 1985 manufactured by the appellants who are a registered small scale industry and cleared during the period from November 1988 to May 1991 (E/4013/92-B1) and June to Sept. 1991 (E/2086/92-B1) to the benefit of concessional rate of duty under Notification 175/86 dated 1-3-1986 as amended by Notification No. 223/87 dated 22-9-1987 arises for determination in both these appeals which are being disposed of by this common order. The benefit has been denied in terms of the exclusion clause contained in para 7 of the notification on the ground that the goods were affixed with name "FITWELL" which is the brand name of a trader who is not eligible for grant of exemption under the said notification. There is no dispute that the brand name/trade name was already embossed at the forging stage before such forgings were received at the appellants' unit and there is also no dispute that the appellants were not affixing any brand name/trade name. The adjudicating authority came to the finding that the appellants intended to manufacture the parts embossed with the said trade name and t