1998 (7) TMI 280 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi allowed the appeal of the appellants, engaged in manufacturing Printed Circuit Boards (PCB), for small scale exemption. The Tribunal ruled that marking PCBs with buyer names for identification purposes does not constitute a brand name, thus entitling them to the exemption. The decision was based on a previous CEGAT case and a Ministry of Finance clarification.