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2008 (2) TMI 120 - CESTAT, BANGALORENotification No.23/2001, the exemption was not available to the garments manufactured and cleared bearing registered brand name - we find that for the period (from March and April 2001) during which the goods were cleared by the appellant, they did not actually have the brand name or trade name, even though they had applied for the same in the year 1995 - Only in 2003, they got the registration with retrospective effect - Exemption is available u/not. 23/01 so demand is set aside
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