1999 (6) TMI 77 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi dismissed the appeal of Revenue regarding the computation of clearances under Notification 175/86-C.E. for goods affixed with a brand name not entitled to the notification's benefit. The Tribunal held that such branded goods cleared under para 7 of the notification should not be included in computing aggregate clearances. The appeal was dismissed based on previous decisions and the similarity between Notification 1/93 and Notification 175/86.