1999 (3) TMI 283 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi allowed four appeals by the Revenue against a common order-in-appeal. M/s Wellcare Laboratories Pvt. Ltd. was not considered a manufacturer and thus not eligible for exemption under Notification 175/86. The appeals were allowed as the benefit of the notification was not available due to the monogram of another person being affixed on the goods.