https://www.taxtmi.com/caselaws?id=93787 The Tribunal granted stay applications in various appeal numbers, consolidating them with an appeal by M/s. Philips India Ltd. The dispute involved the assessment of duty on goods manufactured by M/s. Dixon Utilities for brand name holders. The Commissioner's decision, based on a case later reversed by the Supreme Court, erroneously treated brand name holders as manufacturers. The Tribunal, upholding Ujagar Prints case principles, set aside the Commissioner's orders, emphasizing correct duty valuation. en-us Thu, 27 Jul 2000 00:00:00 +0530 Wed, 16 Nov 2011 18:13:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93787 The Tribunal granted stay applications in various appeal numbers, consolidating them with an appeal by M/s. Philips India Ltd. The dispute involved the assessment of duty on goods manufactured by M/s. Dixon Utilities for brand name holders. The Commissioner's decision, based on a case later reversed by the Supreme Court, erroneously treated brand name holders as manufacturers. The Tribunal, upholding Ujagar Prints case principles, set aside the Commissioner's orders, emphasizing correct duty valuation. Case-Laws Central Excise Thu, 27 Jul 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93787