Per S.L. Peeran :

This is a Revenue appeal arises from the Order-in-Appeal No. 39/94 dated 31.1.94 by which the Commissioner (Appeals) held that the appellants are entitled to the benefit of Notification 175/86. He further held that they were applying a sticker indicating the name of their company "Turnbull Control Systems (India) Ltd. - made in India" and had obtained permanent certificate registering their company from the Department of Industries & Commerce, Government of Tamil Nadu and has also registered as SSI. The Commissioner noted that affixing the label of the company does not bring within the ambit of the definition of `brand name' or `trade name' and the item is not traded in the name of the company and hence, he upheld their contention for grant of benefit of Notification No. 175/86. The Revenue contends that affixing a label "Turnbull Control Systems (I) Ltd. - made in India" would make the Respondents ineligible for the benefit of the Notification. Inscription of "Turnbull Control Systems (I) Ltd." would bring within the ambit of `brand name' or `trade name', hence the benefit of the Notification should be denied.

2. Heard learned DR Shri S. Kannan, who submits th