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of <h1>Appeal allowed: Brand name requirement not met under Notification No. 175/86</h1> <h3>DEVKINANDAN & SONS Versus COLLECTOR OF CENTRAL EXCISE, CHANDIGARH</h3> DEVKINANDAN & SONS Versus COLLECTOR OF CENTRAL EXCISE, CHANDIGARH - 2000 (115) E.L.T. 67 (Tribunal) The appeal by M/s. Devkinandan & Sons was about the availability of benefits under Notification No. 175/86 for meter boxes with Rajasthan State Electricity Board name. The Tribunal decided in favor of the appellants as the brand name requirement was not met due to no trading in the meter boxes. The appeal was allowed.
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