PANIKULAM ELECTRONIC SYSTEMS Vs. CCE

JUDGEMENT

(1.) THE appellant challenges the OIA No. 392/2001 dated 13.11.2001 passed by the Commissioner of Customs & Central Excise (Appeals), Cochin in respect of the following two points:

(2.) WHETHER the appellant and M/s. INDEX Informatics (P) Ltd. are related as per Section 4(4)(c) of the Central Excise for purposes of valuation.

(3.) THE learned Advocate urged that the impugned goods did not bear the brand name of another as the goods were affixed with the sticker with the wordings 'Mktd. by M/s. INDEX Informatics (P) Ltd.'. These words cannot be construed as the brand name of M/s. INDEX. Further he said that Revenue has no evidence that the above words represent the brand name of M/s. NIDEX. He relied on the following case laws in support of his contentions: