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2000 (4) TMI 110 - AT - Central ExciseExtract: .......fied goods cannot in itself considered to be indicating a relationship of such goods with the foreign companies owning the brand names SONY and NATIONAL so as to deny the S.S.I. exemption to the appellants. 7. With the above observations we set aside the order of the lower appellate authority and allow the appeal with consequented benefits, if any.
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