2001 (2) TMI 205 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Mumbai confirmed the classification of sanitary napkins under Heading 48.18. The eligibility to Notification 175/86 was denied due to brand ownership, but the appellant was deemed the owner based on a deed of assignment. The failure to obtain permission from the trademark authority did not invalidate the transfer of the trademark to the appellant. The appeal was allowed, and the impugned order was set aside.