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Judgment Search Results Home > Cases Phrase: patents Sorted by: old Court: customs excise and service tax appellate tribunal cestat mumbai Year: 2002 Page 1 of about 13 results (0.038 seconds)

Aug 20 2002 (TRI)

Mds Switchgear Ltd. Vs. Commissioner of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Decided on : Aug-20-2002

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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Jan 01 2002 (TRI)

Andre Laboratories Pvt. Ltd. Vs. Commissioner of Cus. and C. Ex.,

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Decided on : Jan-01-2002

Reported in : (2002)(143)ELT573Tri(Mum.)bai

1. the appellant was engaged in the manufacture of patent and proprietary medicaments. it had been permitted by the collector in terms of sub-rule (1) of rule 173c, to clear its goods on the basis of value declared in .....

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Feb 08 2002 (TRI)

Essar Oil Ltd. Vs. Commissioner of Customs, Mumbai

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Decided on : Feb-08-2002

Reported in : (2002)(142)ELT657Tri(Mum.)bai

..... are imported is not a material aspect in determining whether a bill of entry is required to be filed. we have also observed that the claim made under ogl was patently wrong. in these circumstances, for rendering the goods liable for confiscation penalty is attracted by the importers. the question to be addressed is whether the quantum of penalty is commensurate .....

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Mar 04 2002 (TRI)

Commr. of C. Ex. Vs. Glenmark Pharmaceuticals Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Decided on : Mar-04-2002

Reported in : (2002)(144)ELT664Tri(Mum.)bai

1. in the order impugned in this appeal by the commissioner, the commissioner (appeals) has held that the medicament manufactured by glenmark pharmaceuticals ltd., the respondent to the appeal, did not become a patent or proprietary medicament for the reason it bore on their labels the manufacturer's name in bold letters. this fact had been relied upon by the assistant collector to come to his conclusion that the goods were patent or proprietary medicaments.2. the commissioner (appeals) has relied upon the ratio of the judgement of the supreme court in astra pharmaceuticals (p) ltd. v. cce -1995 (75) e.l.t. 214, to come to his conclusion. the ground in the appeal that this ratio will not be applicable because "the circumstances in this case are different" is not supported by any explanation as to why they are different. in our view, the commissioner (appeals) has rightly relied upon the ratio of the supreme court's judgment, making a distinction between the house name of a manufacturer of a pharmaceutical product (which is what glen-mark is), and the brand name of a particular product made by such a manufacturer.

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Jun 07 2002 (TRI)

Dhananjay N. Khalwadekar Vs. Commissioner of Customs (Prev)

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Decided on : Jun-07-2002

..... he was posted on the date of landing of the silver. the explanation that he gave for the absence, that he had to go to kolhapur for medical purpose is patently false and contradicts the claim made in his appeal that he had gone to kolhapur for the naming ceremony of his son. if the latter were true, he would have .....

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Jun 19 2002 (TRI)

Softesule Ltd. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Decided on : Jun-19-2002

Reported in : (2002)LC103Tri(Mum.)bai

..... entities under dispute are understood as drugs pharmaceutical and their manufacture and trade is controlled by the drug control authorities. rule 124b of drugs & cosmetics rules, 1945 prescribe standards for patent and proprietary medicines containing vitamin. the entities are sold on prescription and are to be administered in prescribed dosages. vitamins are commonly understood to be medicaments required to be taken ..... 1. the appellants are manufacturer of various medicines and pharmaceutical preparations. the classification of certain products under chapter heading 3003.10 as patent and proprietary medicaments other than those medicaments which are exclusively ayurvedic, unani, sidha, homeopathic or bio-chemic as approved, was challenged by issue of notices. the entities consist of mixtures .....

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Sep 04 2002 (TRI)

Taxchem Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Decided on : Sep-04-2002

Reported in : (2003)(151)ELT610Tri(Mum.)bai

..... departmental representative cites is of no help to him that the court held in that judgment that labelling is a process incidental or ancillary to the completion of manufacture of patent or proprietary medicines and that labelling of vaccine amounted to manufacture as envisaged in section 2(f) of the act. we have already held that labelling is not involved in .....

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Oct 18 2002 (TRI)

Johnson and Johnson Ltd. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Decided on : Oct-18-2002

Reported in : (2003)(154)ELT729Tri(Mum.)bai

..... chloroquine sul hate; rimaquin hos hate; yrimethamine; me- acrime hydrochloride; chloroquine di hos hate; doxycycline, its salts and esters; erythromycin, its salts and esters, mebendazole medicaments (other than patent or proprietary) other than those which are exclusively used in ay-urvedic, unani, siddha, homoeo-pathic or bio-chemic systems.medicaments, including those used in ayurvedic, unani, siddha, homoepathic ..... not elsewhere specified or in-cluded.antisera; vaccines, toxins, cul-tures of micro-organisms (includ-ing ferments but excluding yeasts) and similar products.medicaments (including veteri-nary medicaments) -patent or proprietary medica-ments, other than those medica-ments which are exclusively ay-urvedic, unani, siddha, homoeo-pathic or bio-chemic : - quinine and its salts, totaquina and cinchona ..... to get around this specific explanatory note/stipulated end user by holding that the uas was an intermediate article which could be classified under chapter 42. this is patently incorrect. the hsn explanatory note to heading 5.04 establishes that the product classifiable thereunder (i.e. processed but unsterilized catgut) is used for the manufacture of ..... surgical suture is the finished article of ready use (made demo uas) and is classifiable under chapter heading no. 3005.90. (e) the collector has committed a patent error in holding that the doctrine of noscitur a socii is not applicable to the ceta. it has repeatedly been applied in the context of the ceta in similar .....

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Oct 31 2002 (TRI)

Liva Pharma Ltd. Vs. Commissioner of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Decided on : Oct-31-2002

Reported in : (2003)(151)ELT719Tri(Mum.)bai

..... generally. it did not establish any relation ship between the mark and the medicine. when it is only a monogram to identify the manufacturer, the medicine cannot be treated as patent or proprietary.4. the facts in the present case are identical. apart from the above as mentioned earlier, the department itself has accepted the classification under chapter heading 3003.20 ..... ' on the packing indicated the name/house mark of the manufacturer as is made mandatory under the indian drug rules. according to the appellant it does not make the medicine patent or proprietary. on the other hand, the department took the view that the appellant's products are to be classified under heading 3003.10 since the packing of the ranitidine .....

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Feb 15 2002 (TRI)

Shree Mahavir Health and Medical Vs. Cc (import), Mumbai

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Decided on : Feb-15-2002

Reported in : (2002)(143)ELT629Tri(Mum.)bai

1. the issue involved in this application under section 129e of the customs act, 1962 is for waiver of penalty of rs. 5 lakhs.2. the appellant before us is a charitable hospital, who by the importation of a ct scanner has claimed benefit of notification 64/88.it is the contention of the assessee that for outpatients they do not charge any amount for the service rendered by the hospital. however, it is mentioned that they charge a paltry sum of rs. 2 for registration of the patients. this amount has been treated as violation of the provisions of notification 64/88 by the adjudicating authority. the appeal questions this and questions the imposition of penalty of rs. 5 lakhs.3. we have considered the argument of the counsel for the appellant and the id. dr. in our stay order rendered in the case of p.d. hinduja national hospital v. cce - 2000 (122) e.l.t, 626, we have held that when a free treatment has been rendered to the outpatients, collection of small sum of money for registration of the patients may not deprive them of the benefit of concessional notification.4. on the prima facie view of the matter, we waive deposit of the penalty imposed under the impugned order and stay its recovery during the pendency of the appeal.

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