Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2002 (5) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2002 (5) TMI 364 - CEGAT, NEW DELHIExtract: .......(supra). The Bench has held that where the brand name is affixed on the goods which are not traded in the market, Para 7 of Notification No. 175/86 is not attracted so as to effect the assessee, because, use of brand name must be in the course of trade. In view of the decision of the Tribunal, we find no merit in the appeal. The appeal is rejected.
|