2002 (7) TMI 786 - AT - Central Excise

Summary

The Revenue appealed against the denial of SSI exemption to a manufacturer of P & P Medicaments for clearing goods under the brand name SYNTHIKO. The Commissioner (Appeals) allowed the exemption for certain items. The Tribunal upheld the decision, stating that mentioning the marketing firm's name does not constitute clearing goods under the marketing firm's brand name. The appeal was rejected.