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2018 (3) TMI 909 - AT - Central ExciseSSI Exemption - House mark - benefit of N/N. 175/86 dated 01.03.1986 - It appeared to Revenue that said symbol was brand name as per Para-7 of the said Notification and that due to the said reasons the respondents were not entitled to the benefit of said N/N. 175/86 - Held that: - learned Commissioner (Appeals) has distinguished between Brand Name and the House Mark and held that symbol indicating BC on the goods manufactured by respondent was the House Mark and also held that the use of House Mark did not violate the condition of said Notification - BC was the House Mark and House Mark did not violate the condition of said N/N. 175/86 - appeal dismissed - decided against Revenue.
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