2005 (9) TMI 578

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.... Shri K.V. Saharabudhe, Consultant, for the Respondent. [Order per : Moheb Ali M., Member (T)]. - Revenues' appeal against Commissioner (Appeals) Mumbai, order. 2. The Commissioner held that the otters 'NNI' inscribed on "Steel Eye" and "Steel Jaw" of the shuttles manufactured by the respondents is not a brand name belonging to another person who is not eligible for SSI exemption ....