2002 (12) TMI 455 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi dismissed the appeals filed by the Revenue regarding bulk potato chips not being branded as they did not bear the brand name of M/s. Frito Lay India, despite the manufacturer's and M/s. Frito Lay India's names being printed on the containers. The Tribunal found no merit in the appeals as the brand name "LAY'S" was not printed on the packages.