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Judgment Search Results Home > Cases Phrase: trade marks Court: customs excise and service tax appellate tribunal cestat delhi Year: 1992 Page 1 of about 10 results (0.236 seconds)

Feb 06 1992 (TRI)

Anup Kumar Malik Vs. Collector of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on : Feb-06-1992

Reported in : (1992)(60)ELT406TriDel

..... done in india. he said that the additional collector has proceeded in respect of some of the cassette tapes on the marking of t120 as trade marking of japan, which is neither a trade marking nor a foreign brand. he contended that burden squarely lies on the department to prove the goods were of foreign origin ..... expert opinion or by recognised practice with positive evidence to prove that the goods in question were of foreign origin. erasing or non-erasing of marking is not the criterion unless it is proved that substance is of foreign origin. we find that sufficient material evidence is not brought on record ..... implicate the appellant in this false case. he said that except numbering 12 cassettes remaining cassettes are of indian origin. mere holding the brand name markings on cases of cassette tapes is itself not a conclusive point of foreign origin.further the cases of cassettes parts of the video cassette tapes ..... filed a chart of the same broadly indicating number of tapes (i) with stickers made in india and (ii) with country of origin erased (iii) with mark made in japan, which is reproduced hereunder :-with stickers 'made in india' with country of origin erased 591 1465. esquire. 1 5. fuji brand. 6 ----- ..... ----- total 591 total 146with mark 'made in japan' released 12 37 he said in case of numbering 146 tapes, alleged to be erased, it was not known at what stage it .....

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Feb 21 1992 (TRI)

Thio Pharma Vs. Collector of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on : Feb-21-1992

Reported in : (1992)(60)ELT395TriDel

..... formulations pvt. ltd., bombay on the labels/cartons/strips, as entire goods are purchased by the said company and that they do not affix the said goods themselves with the trade mark/brand name of the company and are therefore entitled to exemption".11.2 the collector raised the following points in view of which he considered that the order of the ..... it. the commercial mark is that of the dealer, of him who, receiving the product of the manufacturer, sells it to the ..... minn, west publishing co. and referred to page 258 which defines commercial mark." the distinction between a "trade mark" and "commercial mark" in the civil law of france is pointed out by pouillet, mare-ques de fabrique, s 6, where he says: "a trade-mark is not a commercial mark. *** the trade-mark is especially or peculiarly the mark of the manufacturer, of him who creates the product, who manufactures ..... agents. the mere mention of word synthiko in rectangular cannot lead to the inference that it is a brand name/trade name and the product cannot have two brand names or trade names affixed on it. he referred to the book on "trade marks and passing-off' by p. narayanan, third edition published by eastern law house, calcutta and referred to page 25 and .....

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Jan 02 1992 (TRI)

Agra Metallurgical Engineers (P) Vs. Collector of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on : Jan-02-1992

Reported in : (1992)(60)ELT160TriDel

..... 7 of the notification no. 175/86 is very clear which is attracted prima facie only when the small scale manufacturers availing the benefit of the said notification affixes the trade mark in question. obviously, this has not been done in this case. prima facie, therefore, we are of the view that the applicants have strong prima facie case. accordingly, we allow ..... .3. opposing the stay application shri sharma states that in any case it is admitted that the goods are carrying the trade mark 'usha'. it is not really material for the purpose of attracting para 7 of the said notification that the mark should be affixed by the manufacturer himself who is availing the benefit of the notification; inasmuch as at the time ..... of clearance top and bottom covers, the brand name 'usha' is visible and thus there is an association in the course of trade between the goods and the brand name owner. as .....

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Jan 30 1992 (TRI)

Collector of Central Excise Vs. J.K. White Cement Works

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on : Jan-30-1992

Reported in : (1992)(42)LC19Tri(Delhi)

..... argument was that even though the product is called white portland cement and conforms to is specification is 8042 : 1978 and each bag is marked with the words "white portland cement", is known in the trade by that name and is marketed in that name, the respondents have chosen to seek its classification as rapid hardening cement and collector (appeals) ..... this judgment. she submitted that the cement and concrete sectional committee of the indian standard institution which formulated the various standards specifications for cement, comprised of eminent persons from the trade, industry and institutions engaged in cement study and research and there was, therefore, no reason to disregard its conclusions.7. smt. zutshi also invited attention to the portion ..... tariffs and submitted that by this test alone, white cement manufactured by the respondents as conforming to the specification for white portland cement (8042-1978) which was marked with this isi certification mark on each bag in which this cement was packed and marketed, it was classifiable differently from the rapid hardening variety of cement. she referred to the various ..... of conservation, regulation and use of cement the two products were different and conformed to two different specifications prescribed by the isi under which they were known in the trade and were marketed too. she referred to the supreme court observations in various judgments about the "common parlance" test as a guide for determining the classification of goods .....

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Jan 07 1992 (TRI)

Collector of Central Excise Vs. Karna Industries

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on : Jan-07-1992

Reported in : (1992)(40)ECC293

..... 20. to sum up, of the various grounds taken up by department against the appellants (1) the incident of 15 compressors detected with duplicate marks and numbers was ultimately decided in favour of the appellants; (2) the two grounds of high quantity of rejected parts and high cost of ..... the aforesaid factual background, we now come to the genesis of the collector's charge. apart from the incident of 14 compressors with duplicate marks which, as we have already discussed, were ultimately decided finally by the appellate collector in favour of the appellants, we find that the collector ..... para 20 deals with the ground taken by the department and it is mentioned that "(1) the incident of 15 compressors detected with duplicate marks and numbers was ultimately decided in favour of the appellants; (2) the two grounds of high quantity of rejected parts and high cost of ..... model which is the majority model for repair alone comes to rs. 4,200/- approximately, on the prices applicable on 1.1.86 and marked in the annexures submitted. this excludes assembling charges, overheads and the marketing expenses. as against this price, the actual repair charges which include spare ..... orders over the period of time of more than twelve years mention about the repairing of compressors and not manufacturing of compressors. the accepted trade practice is therefore that the process undertaken by the respondents is only repairing. the work order/purchase order/challan etc., accompanying the defective compressors .....

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Jan 21 1992 (TRI)

Arihant Agro Products Ltd. Vs. Collector of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on : Jan-21-1992

Reported in : (1992)(42)LC289Tri(Delhi)

1. m/s. arihant agro products ltd., hyderabad has filed an appeal being aggrieved from the order passed by the collector of customs (appeals), bombay. simultaneously, a stay application duly supported with an affidavit has also been filed. shri a.s. sunder rajan, learned consultant has appeared on behalf of the applicants. he has pleaded that the applicants had imported tetra pak rausing sa for asceptic packaging machinery valued at rs. 1,35,41,318/-cif and rs. 1,36,42,878/- assessable value for initial setting up of the plant and the project was registered and the applicants claimed assessment under heading 98.01 of the customs tariff act read with project import regulations 1986 and had also claimed the benefit of notification no.125/86-cus. dated 17.2.1986. shri sunder rajan pleaded that the whole import was under single bill of entry and the demand is at rs. 47,75,007-30 and the goods had assessed provisionally. he pleaded that a show cause notice dated 24.11.1987 was issued and the applicants were denied the benefit of notification no. 125/86-cus. dated 17.2.1986. he pleaded that there had been judgment of the tribunal rightly on the subject that where an appellant claims benefit of project import and simultaneously benefit of notification under the respective heading, where the goods would have fallen without any reference to the benefit of project import under erstwhile heading 84.66, and the present heading 98.01. he referred to the earliest judgment of the tribunal .....

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Jan 21 1992 (TRI)

Collector of Central Excise Vs. Reckitt and Colman of India Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on : Jan-21-1992

Reported in : (1992)(42)LC38Tri(Delhi)

..... . ltd. v. collector of central excise hsn explanatory notes are not binding but are of persuasive value, being reflective of international wisdom and expertise in tariff matters which govern international trade and commerce.he again referred to the earlier decision of the tribunal in the respondent's own case reckitt and colman of india ltd., calcutta v.collector of central excise ..... and as such is liable to be classified under the said chapter heading 11 in terms of the said statutory definition a copy of the test report is annexed and marked with the letter 'a'.it is also a settled law that chapter notes and section notes are part of the tariff. for coming to the conclusion whether the robinson's .....

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Feb 03 1992 (TRI)

Beta Naphthol (P) Ltd. Vs. Collr. of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on : Feb-03-1992

Reported in : (1992)(42)LC508Tri(Delhi)

..... officer means the officer in whose jurisdiction the land or premises of the producer of any excisable goods, or of any person engaged in any process of production of, or trade in, such goods or containers thereof whether as a grower, curer, wholesale dealer, broker or commission agent or manufacturer, or intended grower, curer, wholesale dealer, broker, commission agent or manufacturer ..... the department about the nature of exemption/set off of duty admissible under notification no. 432/86-ce dtd. 6.10.1986. noteworthy to mention here is that this letter marked the turning point as hereinafter the company's claim to exemption/set off of notification no. 432/86-ce, dated 6.10.1986 was examined and dealt with as claim .....

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Jan 29 1992 (TRI)

Collector of Central Excise Vs. Narayani Udyog Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on : Jan-29-1992

Reported in : (1992)(60)ELT595TriDel

..... behalf of the assessee. shri agarwal pleaded that the goods in dispute are pieces roughly shaped by rolling or forging of iron or steel which are commonly known in the trade as pattas/pattis. shri agarwal pleaded that upto 1st august, 1983 the goods were falling under erstwhile tariff item 26aa(i) whereas the revenue wants to assess the same under ..... respondents by rolling are to be classified under tariff item 25(8) as pieces roughly shaped etc. or under tariff item 25(12)(1) as 'strip'. the goods in the trade are known as patta/patti and not as 'strip'. in view of the various judicial pronouncements for the period prior to 1st august, 1983 these goods were classified as 'strip .....

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Feb 27 1992 (TRI)

Kool TIn Printers Vs. Collector of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on : Feb-27-1992

Reported in : (1992)(60)ELT584TriDel

..... under the said heading.regulation 3 sub-clause (4) states that the application shall be accompanied by the original deed of contract together with a true copy thereof, the import trade control licence for the import of the articles together with a statement describing the articles licensed to be imported duly attested by the authority issuing the import ..... trade control licence. sub-clause (5) of regulation 3 states that the importer shall also furnish such other documents or other particulars as may be required by the proper officer in .....

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