Per K.K. Bhatia :

The Eastern Bench, Calcutta have referred this matter to the Larger Bench. The brief facts are that the appellants manufactured HDPE Sacks solely for the supply to M/s. Orissa Cement Limited, Bhubaneswar. They were availing the benefit of exemption under Notification No. 175/86-CE, dated 1.3.86 as a SSI Unit. It was found that they were printing the brand name of the buyer on the bags. The issue referred to Larger Bench for consideration is, whether the benefit of small scale exemption under Notification No. 175/86, dated 1.3.86 was available in terms of para 7 of this notification when the sacks were affixed with the brand name of the buyers who packed and sold cement in them. A reference is made to the CEGAT decision in CCE Vs. Wood's Galmour 1991 (54) ELT 153 (Tribunal). In this case the assessee manufactured T.V. Cabinets and affixed on them the brand name "Konark" of the buyers of cabinets. The Tribunal held in the stated decision that the manufacturers of TV Cabinets affixed the brand name of the manufacturers of "Konark" T.V. on the cabinets and therefore, they were not eligible for exemption under the said notification. The referral Bench has observed