- (1.)The question in these appeals relates to an exemption notification which contains this statement:
"7.The exemption contained in this notification shall not apply to the specified goods where a manufacturer affixes the specified goods with a brand name or trade name (registered or not) of another person who is not eligible for the grant of exemption under this notification: provided that nothing contained in this paragraph shall be applicable to the specified goods which are component parts of any machinery or equipment or appliances and cleared from a factory for use as original equipment in the manufacture of the said machinery or equipment or appliances and the procedure set out in Chapter X of the said Rules is followed: provided further that nothing contained in this paragraph shall be applicable to the specified goods where a manufacturer affixes the specified goods with a brand name or trade name (registered or not) of the Khadi and Village Industries Commission or of the State Khadi and village Industries Board. "

(2.)In our view, the interpretation is plain. If a manufacturer affixes to the specified goods a brand or trade name of another person who is eligible for the grant of the exemption under the notification, he is not debarred from getting the exemption; but if he affixes to the specified goods the brand or trade name of a person who is not eligible for the grant of that exemption, he is not entitled to avail of that exemption himself. A person who is not a manufacturer and who, therefore, does not pay excise duty is a person who is not eligible for the grant of the exemption under the notification. If the manufacturer has affixed to the specified goods a brand or trade name belonging to such person, he renders himself ineligible to get the exemption under the notification.
(3.)The civil appeals, therefore, fail and are dismissed.