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<h1>Appellate Tribunal rules in favor of SSI units on Notification No. 175/86 exemption issue.</h1> The Appellate Tribunal CEGAT ruled in favor of the appellants, SSI units, in a case concerning Notification No. 175/86. The Tribunal held that loan ... SSI Exemption - Brand name - Notification No. 175/86-C.E. The Appellate Tribunal CEGAT, New Delhi, in the case involving Notification No. 175/86, ruled in favor of the appellants, SSI units, allowing them the benefit of the notification. The Tribunal found that the loan licensees were eligible for the exemption under the notification, and rejected all three appeals filed by the Revenue. The penalty imposed on the respondents was for not clearing goods as per the approved classification list, not for the eligibility for the notification.