2000 (5) TMI 1025 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Mumbai considered whether M/s. Unique Manufacturers was entitled to exemption under Notification 175/86. The Collector denied the benefit due to the brand name issue. The Tribunal found that the brand name belonged to Unique Engineers, not Trimurti Manufacturers. The Tribunal allowed both appeals and set aside the impugned order.