2000 (3) TMI 295 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi denied SSI exemption to goods bearing the brand name "IRD-Mechanalysis" of a foreign company, M/s. IRD Mechanalysis INC., USA. The use of the brand name linked the goods with the foreign company, making them ineligible for the exemption under Notification 175/86. The Tribunal upheld the decision of the lower authorities and rejected the appeal.