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Judgment Search Results Home > Cases Phrase: patents Court: customs excise and service tax appellate tribunal cestat bangalore Year: 2002 Page 1 of about 3 results (0.045 seconds)

Apr 12 2002 (TRI)

Ultra Filter (India) Pvt. Ltd. Vs. Commissioner of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

Decided on : Apr-12-2002

Reported in : (2002)(145)ELT362Tri(Bang.)

..... they had cleared 'filters' with the brand name of m/s ultra filter gmbh, germany by suppressing the fact of having entered into technical collaboration with the german company, using patents and affixing the brand name of the collaborator company, who were not eligible for the exemption of notification no, 175/86. this activity was alleged to be with an intention .....

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Aug 30 2002 (TRI)

Mco Hospital Aids Pvt. Ltd Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

Decided on : Aug-30-2002

Reported in : (2002)(84)ECC148

..... bhubaneshwar, hon'ble cegat observed that it was plain and obvious that the party failed to inform the proper officer although they might have had intention to do so. this patent failure on the assessee's part cannot be given the garb of their bona fides. therefore the defence plea is not acceptable. 14. based on the above finding, i find .....

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Aug 23 2002 (TRI)

Herbal Products Vs. Commissioner of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

Decided on : Aug-23-2002

Reported in : (2002)LC322Tri(Bang.)alore

..... the formulation of the manufacturer and sold in the brand name of himtaj oil is an ayurvedic medicament even though not a classical one. accordingly both classical as well as patent or proprietary ayurvedic medicaments are classifiable under 3003.30.7. as regards the second test it is clear from the records that the party has produced licence issued by the .....

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