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Judgment Search Results Home > Cases Phrase: patents Sorted by: old Court: customs excise and service tax appellate tribunal cestat calcutta Year: 2002 Page 1 of about 4 results (0.061 seconds)

Oct 28 2002 (TRI)

East India Pharmaceutical Works Vs. Commr. of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Decided on : Oct-28-2002

Reported in : (2003)(154)ELT527Tri(Kol.)kata

..... record that it is being sold with or without an indication thereon that the packages are bearing trade name or mark etc. to call it medicament other than patent or proprietory 'or' a patent or proprietory medicament. therefore the classification arrived at by the lower authorities under 3003.20 cannot be upheld. similarly the classification under 3003.10 as availed and claimed .....

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Jan 14 2002 (TRI)

Assembly of God Hospital and Vs. Cc (Airport), Kolkata

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Decided on : Jan-14-2002

Reported in : (2002)(143)ELT601Tri(Kol.)kata

1. the dispute in the present appeal relates to the admissibility of exemption notification no. 64/88-c.e., dated 1-3-88 to the various medical equipments imported free of duty by the appellants' per one of the conditions stipulated in the notification, the appellants were required to provide medical, surgical and diagnostic treatment without any distinction of caste, creed, race, religion or language to at least 40% of all their outdoor patients. the dispute is in respect of the satisfaction of the said condition for which show cause notice alleging violation thereof, was issued to the appellants on 6-6-2000 proposing confirmation of demand of duty on the imported medical equipments and for confiscation of the same.2. vide the impugned order, the commissioner of customs (airport), kolkata has confiscated the goods in question with an option to the appellants to redeem the same on payment of redemption fine of rs. 5.00 lakh (rupees five lakh). in addition, duty of rs, 56,46,415.00 (rupees fifty six lakh forty six thousand four hundred fifteen) has also been confirmed and penalty of rs. 1.00 lakh (rupees one lakh) has been imposed under the provi-sions of section 112(a) of the customs act, 1962.3. dr. samir chakraborty, learned advocate appearing for the appellants agrees that as per the latest decision of the hon'ble supreme court in the case of commr. of cus. (import), mumbai v. jagdish cancer & research centre reported in 2001 (132) e.l.t. 257 (s.c.), .....

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Jan 15 2002 (TRI)

Mahesh Kedia (Dr.) Vs. Commissioner of Customs,

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Decided on : Jan-15-2002

Reported in : (2002)(141)ELT736Tri(Kol.)kata

1. the appellant imported accessories of fibre optic endoscope and filed a bill of entry dt. 17-10-2000. inasmuch as the appellant was not having any import-export code number, he was asked to produce the same in terms of para 4.9 of the exim policy. the appellants contended that in view of public notice no. 17/cre-2000, dt. 3-6-2000, he was not required to obtain any separate iec number inasmuch as he fall under the category of "persons/institutions/hospitals importing or exporting goods for their personal use not connected with trade, manufacture or agriculture". the above explanation was not found favour with by the original adjudicating authority, who confiscated the goods with an option to the appellant to redeem the same on payment of redemption fine of rs. 28,000/- (rupees twenty eight thousand). in addition personal penalty of rs. 5,000/- (rupees five thousand) was also imposed upon him. on an appeal against the above order of the additional commissioner did not succeed before the commissioner (appeals). hence the present appeal.2. i have heard shri vijay prahladka, ld. adv. for the appellant and shri t.k. kar, ld. sdk for the revenue.3. the appellant's first contention is that the goods were imported for his personal use and were not meant for trade, manufacturing or agricultural purposes. there does not seem to be any dispute about the fact in the order of the authorities below that the goods were not meant for trading, manufacturing or agricultural purposes, but .....

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Aug 19 2002 (TRI)

Down Town Hospital Ltd. Vs. Commissioner of Cus. (Airport)

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Decided on : Aug-19-2002

Reported in : (2003)(159)ELT198Tri(Kol.)kata

1. vide the impugned order commissioner of customs has confiscated the clinical impedance audio-meter and dual channel evoked potential system imported by the appellant free of duty in terms of notification no.64/88-cus., dated 1-3-88 with an option to them to get the goods redeemed on payment of redemption fine of rs. 2,50,000/- (rupees two lakh fifty thousand). in addition penalty of rs. 50,000/- (rupees fifty thousand) has been imposed under the provisions of section 112(a) of the customs act. the amount of duty of rs. 9,12,329/-(rupees nine lakh twelve thousand three hundred twenty nine) has also been confirmed.2. as per the facts on record, the said goods were imported by the appellant free of duty in terms of the notification no. 64/88-cus.against customs duty exemption certificates dated 10-9-90 issued by the directorate general of health services (dghs), new delhi. the appellants were issued a show cause notice 10-3-2000 alleging that they were not fulfilling the post-importation conditions for providing free opd treatment to 40% of its outdoor or free indoor treatment to all its patients whose family income is less than rs. 500/- (rupees five hundred). after the issuance of the show cause notice the revenue also received communication from dghs to the effect that the customs duty exemption certificates issued to the appellants have been withdrawn on the basis of the findings of central enquiry team, who inspected their records on various dates. on receipt of such a .....

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