2002 (12) TMI 393 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Kolkata confirmed duty demand of Rs. 2,95,035 against the appellants for Colour Computer Monitors under brand name 'Zenith'. Appellants purchased defective casings with 'Zenith' brand, but did not manufacture under that brand. Tribunal found appellants eligible for exemption notification as they did not affix 'Zenith' brand. Impugned order was set aside, appeal allowed.