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    <title>2003 (4) TMI 482 - CEGAT, CHENNAI</title>
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    <description>The Tribunal allowed the appeal in a case where the appellants were accused of affixing name plates of another company, leading to duty demand and confiscation of goods. The Commissioner&#039;s decision to deny notification benefits based on alleged brand name usage was overturned. The Tribunal determined that the appellants were not using brand or trade names but labels for identification, setting aside the penalty imposition and confiscation of goods. The Tribunal&#039;s decision was influenced by the distinction made in Apex Court judgments regarding brand name usage, ultimately ruling in favor of the appellants.</description>
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    <pubDate>Tue, 22 Apr 2003 00:00:00 +0530</pubDate>
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      <title>2003 (4) TMI 482 - CEGAT, CHENNAI</title>
      <link>https://www.taxtmi.com/caselaws?id=109837</link>
      <description>The Tribunal allowed the appeal in a case where the appellants were accused of affixing name plates of another company, leading to duty demand and confiscation of goods. The Commissioner&#039;s decision to deny notification benefits based on alleged brand name usage was overturned. The Tribunal determined that the appellants were not using brand or trade names but labels for identification, setting aside the penalty imposition and confiscation of goods. The Tribunal&#039;s decision was influenced by the distinction made in Apex Court judgments regarding brand name usage, ultimately ruling in favor of the appellants.</description>
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      <pubDate>Tue, 22 Apr 2003 00:00:00 +0530</pubDate>
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