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<h1>CEGAT Appellate Tribunal grants waiver of pre-deposit, drops duty demand due to foreign brand ownership</h1> The Appellate Tribunal CEGAT, Mumbai allowed the appeal after granting waiver of pre-deposit of duty of Rs. 2,91,100.00. The demand of duty was dropped as ... Appeal by Department The Appellate Tribunal CEGAT, Mumbai allowed the appeal after granting waiver of pre-deposit of duty of Rs. 2,91,100.00. The demand of duty was dropped as the brand name belonged to a person abroad. The Review Application before the Commissioner (Appeals) was held not maintainable, leading to the appeal being allowed with consequential relief.