1997 (7) TMI 175 - SC - Central Excise

Summary

The Supreme Court upheld the validity of Notification No. 223 dated September 22, 1987, which amended Notification No. 175 of 1986 to deny exemption when specified goods are affixed with a brand name of an ineligible person. The Allahabad High Court's decision striking down the notification was overturned by the Supreme Court in Union of India v. Paliwal Electricals Pvt. Ltd. The appeals against the High Court judgment were allowed, and the writ petitions were dismissed.