1997 (10) TMI 256 - AT - Central Excise

Summary

The appeal was against an Order-in-Appeal from 30-6-1989 regarding small scale exemption for manufacturing diesel engine parts and motor vehicle parts. The appellants used their brand name "TRACKO" but referenced other manufacturers like Kirloskar, Escorts for identification purposes only. The tribunal found that the reference to other manufacturers was for identification of goods and allowed the appeal, stating the appellants were not using the brand name of other manufacturers.