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    <title>1992 (8) TMI 163 - CEGAT, MADRAS</title>
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    <description>Eligibility to Notification No. 175/86-C.E. for aluminium housings and covers bearing another entity&#039;s brand name depended on whether such goods fell within the mischief of para 7 read with Explanation VIII. The record disclosed conflicting quasi-judicial views on the same issue within the same Collectorate, so consistency in adjudication required reconsideration. The impugned order was set aside and the matter was remanded for fresh decision on eligibility and brand-name treatment.</description>
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      <link>https://www.taxtmi.com/caselaws?id=82035</link>
      <description>Eligibility to Notification No. 175/86-C.E. for aluminium housings and covers bearing another entity&#039;s brand name depended on whether such goods fell within the mischief of para 7 read with Explanation VIII. The record disclosed conflicting quasi-judicial views on the same issue within the same Collectorate, so consistency in adjudication required reconsideration. The impugned order was set aside and the matter was remanded for fresh decision on eligibility and brand-name treatment.</description>
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