2000 (11) TMI 182 - AT - Central Excise

Summary

The Revenue appeal was dismissed by the Appellate Tribunal CEGAT, Chennai. The appellants were found eligible for the benefit of Notification 175/86 as affixing company name label does not constitute a brand name. The use of company name label does not disqualify the assessee from the benefit of the Notification. The appeal of the Revenue was rejected.