1999 (3) TMI 139 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi ruled in favor of the appellants who were manufacturing Bisleri Club Soda and aerated water. The Revenue had denied them the benefit of Notification 1/93-C.E. due to the use of the brand name 'Bisleri' by another firm on mineral water. The Tribunal held that the brand name owner of Bisleri was eligible for exemption, as mineral water is excisable, and set aside the impugned order, allowing the appeal.