Appeal Rejected for Brand Name Goods. Commissioner and Tribunal Uphold Decision.

The appeal by M/s. Fame Incorporated challenging benefits under Notification No. 175/86 for goods with brand names like National and Sanyo was rejected by the Commissioner (Appeals) and tribunal due to the products being affixed with internationally known brand names.

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The appeal filed by M/s. Fame Incorporated questioned the availability of benefits under Notification No. 175/86 for goods with brand names like National and Sanyo. Despite no representation from the Appellants, it was noted that their products were affixed with internationally known brand names, leading to the rejection of their appeal by the Commissioner (Appeals) and subsequently by the tribunal.

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