1999 (7) TMI 488 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Mumbai allowed the appeal by Pearl Soap Co., stating that they are the manufacturer and not an agent of Wipro Ltd. The Tribunal set aside the impugned order that wrongly considered Wipro as the manufacturer. The value of the soap was determined by applying Rule 6(b)(2) as declared by the appellant.