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<h1>Appeal Denied: 'KEB' Not Branded on Poles</h1> The appeal by Revenue was rejected as the appellate tribunal in New Delhi found that affixing 'KEB' on R.C.C. Poles did not make them branded, as they ... SSI Exemption - Brand name of buyer who is not a dealer The appellate tribunal in New Delhi considered whether affixing the words 'KEB' on R.C.C. Poles makes them branded and ineligible for a certain benefit. The tribunal found that as the poles were not sold by KEB and there was no trading involved, the brand name requirement was not met. Therefore, the appeal by Revenue was rejected.