1999 (3) TMI 257 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi ruled that the benefit of Notification No. 175/86-C.E. cannot be denied to goods with brand names "Sumeet" or "Sears" as they were not meant for flex cords. The lower appellate authority's decision was upheld, but it was noted that if the cords were sold separately as spare parts, the benefit of the notification would not apply. The Revenue's appeal was partially accepted for further verification.