2001 (10) TMI 169 - AT - Central Excise

Summary

The issue in the appeal was whether the value of goods affixed with another person's brand name should be included in the aggregate value of clearances for exemption under Notification No. 175/86. The Tribunal held that such goods cleared on payment of duty need not be considered for computing the aggregate value of first clearances, as they do not qualify for SSI exemption. The appeal by the Revenue was rejected.