2005 (7) TMI 405 - AT - Central Excise

Summary

The Department appealed against the Commissioner's decision to grant small scale exemption to the respondents. The respondents used the brand name "MORSUN" on their product, with a mention of "made with technical assistance of MORTON." MORTON is not the brand name for the product or the foreign company's brand. The Tribunal found that MORTON is the name of the foreign supplier and the ingredients are marketed under the brand name "ELP." The small scale exemption was upheld, and the department's appeal was dismissed.