2001 (6) TMI 719

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....n, SDR, for the Respondent. [Order per : G.A. Brahma Deva, Member (J)]. -  Appeal No. E/1629/96 and Appeals E/956 to 959/98 are filed by the appellants involving common issues and therefore they are clubbed together and are being disposed of by this common order. (i)      The following issues are to be considered in these appeals. Whether Nurrish Granules and liqui....

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.... that Commissioner has classified the item under 2107.91 and decided the issue without taking into consideration the technical literature placed before him and further more he erred in holding that appellant is not entitled to Small Scale Exemption benefit in terms of Notification 175/86. 4. Brand name as such was assigned to the assessee on a valuable consideration but this important aspect....