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Judgment Search Results Home > Cases Phrase: patents Court: customs excise and service tax appellate tribunal cestat mumbai Page 1 of about 210 results (0.040 seconds)

Dec 21 2004 (TRI)

C.C. (import) Vs. Titex India Pvt. Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2005)(101)ECC10

..... drills taps, end mills etc. are imported from gunther co. gmbh, germany, under the collaboration agreement indian company is allowed to manufacture and sell products as per designs, trademarks and patents of their foreign collaborators. the technical know how and royalty are related to the imported goods because such imports are of no value unless they are processed / manufactured in accordance ..... (b) gunther gmbh (germany) ("ctt", both of whom were part of the ctt tools business of the sandvik group). under this agreement, ctt allowed the benefit of the know how, patents and trade mark rights in respect of the specified products, viz., high speed steel taps, solid carbide cutting tools, etc, which titex was manufacturing in india. titex were under no ..... no evidence produced to show that the said contention, which is purely a question of fact was false. i) it relates solely to the use of the know how and patent and trade marks rights granted thereunder in the production and manufacture in india of the said specified finished goods. ii) the royalty payable thereunder is only related to such local .....

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May 22 2012 (TRI)

Royal Western India Turf Club Ltd. Vs. Commissioner of Service Tax, Mu ...

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... notices nor the orders relating thereto give a clear proposal or finding as to what is the intellectual property rights involved in the transactions, i.e., whether it is a patent, copy rights, trade mark or design or any other category of intellectual property rights. when service tax is confirmed under the taxable service category of intellectual property right services, the ..... classified the services rendered and the consideration received as falling under which intellectual property right they would fall i.e., whether under the category of patents, copy rights, trade marks or designs. (4) as regards the demand of service tax under the category of - broadcasting services, the learned counsel submits that in the instant case the ..... , the advocate relies on the cbec circular no. 80/10/2004-st dated 17.09.2004 wherein it was clarified that the intellectual property right services covers such rights as patent, copy rights, trade marks and designs under the intellectual property rights laws applicable in india. neither in the show-cause notice nor in the adjudication order, the adjudicating authority has .....

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Oct 06 2004 (TRI)

Bajaj Auto Ltd. Vs. Commissioner of C Ex. and Cus.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2005)(179)ELT481Tri(Mum.)bai

..... , japan. agreements are dated 6-8-94, 9-3-98, 2-2-02 and 7-11-02. in terms of the agreements, khi provided technical know-how, technical assistance and patents for the above mentioned variety of motor cycle. show cause notice dated 29-7-2002 was issued to bal and khi proposing recovery of service tax under the provisions of .....

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Feb 20 1997 (TRI)

Commissioner of Customs Vs. Himson Textile Engg. Indus. Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (1997)(93)ELT301Tri(Mum.)bai

..... from scragg.without the transfer of technical know-how mere import of the parts and components will be of no use to respondents. without the right to use scragg's patent rights in india the machines manufactured with scragg's trade marks cannot be marketed. to achieve their objectives therefore, respondents have to pay not only the price of the goods ..... produce in the midrex direct reduction process plant and sell the products produced by the plant world wide, but has also given the licensee (egl) the right to use sell patents, confidential information for the operation of the plant.... therefore we are of the view that licence fee paid to midrex will have to be added to the price of the ..... gatt valuation cell has observed that the foreign collaborator was in a position legally or operationally to control various areas such as design, specification, quality control, marketing, sub-licensing or patents etc. that the legal control was to include legal liabilities arising out of the agreement on contracts in respect of payment of lump-sum amount, royalty,, licence fees etc. and ..... ' agreement with scragg is for manufacture and sale of draw texturising machines under licence from scragg strictly according to design, specification and technology developed and patented by scragg with the right to use in india any patent rights which scragg possesses as regards the processes or the machines. so, in order to produce the machines in india, respondents have to obtain the .....

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Sep 05 2006 (TRI)

German Remedies Ltd. and G.C. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... from the letter dated 2.4.98 that the acetyl salicylic acid tablets claimed as generic product from 2.4.98 was earlier classified as patent and proprietary medicament under 3003.10 because of the brand name or trade mark affixed on the pack. d.4 in any event of the ..... applied, and interpreted, in case of doubt in a sense appropriate to the phrase defined and to the general purpose of the enactment.... (ii) patent or proprietary medicament means any drug or medicinal preparation,...which bears...a name which is not specified in a monograph, in a pharmacopoeia, formerly or other ..... brand name or trade name to indicate the connection in the course of trade between the medicine and the appellants. ordinary connotation of the term "patent or proprietary medicament" should be kept in mind while interpreting the statutory definition contained in note 2 of chapter 30. b6.1 the principle ..... the appellants to the use of letters "asa" as mentioned in the product in question. therefore, the product in question cannot be treated as patent or proprietary medicament. b.4 the letters "asa", as is evident from the various literatures mentioned above, are used to denote acetyl salicylic acid ..... packing. accordingly, such acetyl salicylic acid which was bearing the brand name/trade mark/symbol was declared as falling under sub-heading 3003.10 as patent and proprietary medicament. from 2.4.98 onwards the appellants also cleared acetyl salicylic acid by mentioning the name of the product and also indicating .....

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Oct 17 1994 (TRI)

Asahi India Safety Glass Ltd. Vs. Collector of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (1994)(55)LC492Tri(Mum.)bai

..... and mahindra ltd. from their foreign collaboration with whom there was a collaboration agreement and the importers made payment of their foreign collaboration for purchase of technical know-how, designs, patents and trade marks for the purpose. it was held that the payment for the transfer of technology had connection with the progressive manufacture of automobile engines in india and no .....

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Feb 07 2003 (TRI)

Palod Machines Ltd. Vs. Commissioner of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... be paid in three instalments subject to india taxes. (b) palod shall pay to kukje a royalty. it is observed that the royalty and lumpsum payments also constitute compensation for patents, design, drawings, etc. and these amounts have also to be added to the invoice value of all imports from the collaborators m/s. kukje machinery co. ltd., korea under rule .....

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Mar 03 1999 (TRI)

Polyolefins Industries Ltd. Vs. Cc

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (1999)(85)LC149Tri(Mum.)bai

..... related person. its advertising the product is as much for its benefit as for that of the supplier.rendering brand information or any assistance in protecting in the matter of patent and proprietory rights does not establish a commercial relationship between the two parties. the fact that conditions of sale prescribed by the supplier had to be intimated to the buyer ..... and extent of advertising efforts should be determined by mutual agreement. it shall assist in protecting the chemexco's interest and that the manufacturers of the products with regard to patents, trademarks and other property rights and of any possible infringements of such rights and report any adverse conduct affecting the sales. the last condition 4.1 stipulates that chemexco will ..... an ordinary importer or a buyer.paragraph 4 of the declaration to be signed by the importer reads as follows: (b) collaborator entitled to the use of the trade mark, patent or design, the importer is required to strike out whatever is inapplicable. from the notice, it appears that the appellant had struck out the first two clauses, but not struck .....

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Aug 20 2002 (TRI)

Mds Switchgear Ltd. Vs. Commissioner of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2002)LC608Tri(Mum.)bai

..... this contention of the departmental representative. clause 1.2 of the agreement defines "know-how" to mean and include "all inventions processes, patents, engineering and manufacturing skills and other technical information, whether patented or unpatented and whether or not patentable which are freely owned by ec (italian company) on the date hereof and which is necessary in the reasonable opinion of ec to .....

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May 17 2005 (TRI)

Arco Whitey Ltd. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2006)(193)ELT217Tri(Mum.)bai

..... purchased the manufacturing unit as a 'going concern' with all its assets, including the goodwill, right to use the trade mark and all technical drawing and designs and know-how, patents, licenses etc. in consideration of rs. 107.00 lakhs. as such, it is their contention that with effect from 28.03.94, the trade mark belongs to them and has .....

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