Per Shri T.P. Nambiar :

These are appeal Nos. E/SB/1373 & E/SB/1374. The Appeal No. E/1373 & 1374 are filed against the orders passed by the Collector (Appeals) in order No. 370/88 and 368/88. Since these two appeals arise out of the same order, we propose to dispose of the same.

2. As far as Appeal No. 1373/89 is concerned, it is the case of the department that the appellants are using the brand name of another company by using the following words while marketing their products:-

MANUFACTURED IN INDIA BY

NIPA CHEMICALS LTD.,

In collaboration with

Nihon Parkerizing Co. Ltd., Japan.

46, Garuda Buildings,

Cathedral Road

Chennai - 600 086

MARKETED IN INDIA BY

Goodlass Nerolac Paints Ltd.,

GANPATRAO KADAM MARG

LOWER PAREL, MUMBAI - 400 013

FOR INDUSTRIAL USE ONLY

3. In Appeal No. E/1374 the case of the department is that the appellants are using the following brand name of another company who is not entitled for the benefit of notification NO. 175/86:-

Manufactured by

DREWTREAT CHEMICALS LIMITED

In Collaboration with

Drew Chemical Corporation, U.S.A.

Registered office : 46, Garuda Buildings,

Cathedral Road, Madras - 600 086

Marketed by:

Goodlass Nerolac Paints Ltd.,

Ganpatroa Kadam Marg,

Lower Parel, Mumb