1998 (11) TMI 222 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi heard appeals against a demand for Central Excise duty on foot operated pumps by M/s. A.S. Cycle Industries. The dispute was about the eligibility for exemption under Notification No. 175/86 due to the use of the brand name 'Freedom' by M/s. Freedom Sales. The Tribunal found in favor of the appellants, waiving predeposit of duty and penalty pending further hearing.