V. Rajamanickam, Member (T)

1. The above Appeals have been filed by the Revenue against the orders of the Collector of Central Excise (Appeals), Calcutta, with reference to the exemption availed under Notification No. 175/86-C.E., dated 01-03-1986 by manufacturers of T.V. Cabinets. The issue involved in all the above 30 Appeals being identical, they have been taken up for decision for issue of a common order.

2. Arguing the case for the Appellant, Shri M.S. Arora, Ld. Junior Departmental Representative drew attention to the Notification No. 175/86-C.E:, dated 01-03-1986 as amended by Notification No. 223/87-C.E., dated 22-09-1987, Explanation-VIII, and stated that the brand name of the T.V. Manufacturers, M/s. Konark was affixed to the T.V. Cabinets manufactured by the Respondents and these Cabinets were meant for the T.V. Sets having the brand name "Konark" Rohini Delux, and, therefore, came within the ambit of the definition under Explanation-VIII and were not eligible for the exemption accorded to small-scale units. The order of the Collector of Central Excise (Appeals) that the trade name marked on the Cabinet established a connection in course of wholesale trade, between th