2001 (2) TMI 182 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Court No. III, New Delhi ruled that the appellant, a detergent soap manufacturer selling under the brand name "Faristha," was eligible for exemption under Notification No. 1/93. The assignment of the brand name to the appellant was effective from the date stipulated in the deed between the parties, not from the date of registration. The demand made by revenue authorities was set aside.