Per C.N.B. Nair :

The appellants are engaged in the manufacture of Printed Circuit Board (PCB) of various types and sizes. To distinguish the PCBs according to end produces, they marked them as 'Beltek', 024/14-P', 'Telly', 'PC-041' etc. They have been denied small scale exemption under the impugned order on the ground that the PCBs in question bore the brand name of another person.

2. Arguing the case Shri J.S. Agarwal, ld. Advocate submits that these markings are only for the purpose of identification of the product. He also submits that this is not a brand name at all. He relied on the decision of the CEGAT in the case of Tracko International Vs. Collector of Central Excise, Kanpur reported in 1998 (25) RLT. 691 in support of his contention. He also drew our attention to the clarification of Ministry of Finance in circular No. 52/52/94-CH dt. 1.9.94. The CEGAT decision has held that when the buyers' name is mentioned for the purpose of identification of the product, benefit of notification for small scale manufacturer is not deniable. The clarification of the Govt. also mentioned that benefit of small scale exemption is not deniable merely on the ground that manufacturers are