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<h1>Appellate Tribunal rules in favor of M/s. Sirocco Pressing Pvt. Ltd. on duty exemption eligibility</h1> The Appellate Tribunal CESTAT, New Delhi ruled in favor of the appellants, M/s. Sirocco Pressing Pvt. Ltd., against the duty demand. The tribunal held ... SSI Exemption - Brand name of another person The Appellate Tribunal CESTAT, New Delhi ruled in favor of the appellants against the demand of duty on M/s. Sirocco Pressing Pvt. Ltd. The tribunal found that the appellants, manufacturing Clutch plates and Pressure plates, were entitled to the Small Scale Exemption Notification despite using the brand name 'Sirocco' registered by another company for different goods. The decision was based on a previous Larger Bench ruling.
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