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2019 (5) TMI 1227 - AT - Central ExciseSSI Exemption - use of brand name - Manufacture of Homeopathic Medicines - Medicaments used in ‘Bio-chemic System’ and not bearing the brand name - benefit of N/N. 03/2005-CE dated 24.02.2005 - HELD THAT:- Admittedly, SBL stands as an abbreviation of the assessee’s name and the expression ‘WORLD CLASS HOMOEOPATHY’ cannot be considered to be a brand name or trade name in the light of the explanation attached to the notification - appeal dismissed - decided against appellant.
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