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2003 (2) TMI 301 - COMMISSIONER OF CENTRAL EXCISE (APPEALS), CALCUTTAExtract: ....... elastic tapes) with the person using the same in the course of trade and as such brand name provision is not applicable for the purpose of denying S.S.I. exemption. I do not find any reason to disagree with the finding of my ld. colleague. 7. emsp I, therefore, on the basis of the discussion supra set aside the impugned order and allow the appeal.
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