1999 (2) TMI 295 - AT - Central Excise

Summary

The judgment by Appellate Tribunal CEGAT in New Delhi stated that the writing "Rallis India Limited, Bombay" on the metal plate of electric fans does not constitute a brand or trade name. The brand name used is "Delite" owned by the manufacturers, not Rallis India Limited. Therefore, the benefit of Notification 175/86-C.E. cannot be denied, and the appeal was allowed in favor of the manufacturers. The Tribunal also noted that the case of Super Star Welding Industries Ltd. is not applicable in this situation.