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Judgment Search Results Home > Cases Phrase: trade marks Court: customs excise and service tax appellate tribunal cestat mumbai Page 1 of about 656 results (0.116 seconds)

Jun 11 2004 (TRI)

K.R.C.D. (i) Pvt. Ltd. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2004)(176)ELT427Tri(Mum.)bai

..... the adjudicating authority during remand proceedings.23. before we depart, we would like to mention that both sides have referred to the provision of the copyright act, 1957 and the trade mark act, 1999 and some encyclopedia to draw our attention to the fact that it is only a copyright owner who can make copies of the sound recordings and has the ..... pepsi foods ltd. v. c.c.e. chandigarh 2003 (158) e.l.t.552 (sc) wherein the royalty amount collected by m/s pepsi from their bottlers for use of trade mark of soft drink beverages manufactured out of the concentrates sold by m/s pepsi was hold to be includible in the assessable value of concentrate. in para 11 their lordship ..... of the goods where the goods are manufactured by job worker with the brand name of the brand name holder. it was observed in paragraph 6 of the judgment that trade mark is a property of nestle and not of the petitioner. the petitioner could not sell to nestle what was the property of nestle's and what was not theirs. it .....

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Dec 22 2004 (TRI)

Damnet Chemicals Pvt. Ltd., N.J. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2005)(182)ELT225Tri(Mum.)bai

..... have no application to crc acryform. as they did not own the trademark the question of giving any permission did not arise and the certificate of trade mark attorneys which commissioner has brushed aside the aforesaid certificate of de penning and de penning on the specious ground that the search report of the trademark ..... states that crc 2-26 is the trademark of crc chemicals europe. neither the original license agreement nor the extensions as that crc acryform is the trade mark or brand-name of m/s crc chemicals europe. the extension letter merely says that whatever was applicable from the original license agreement for crc acryform ..... respect of these goods. that there is a foreign company with the name nv crc chemicals europe is altogether immaterial to the appellants claim towards the trade mark. in the present case not only has the foreign company not raised a claim to the trademark but has in fact given an affidavit stating ..... use the brand name crc acryform in india's and has become the owners of the brand name by continued use of the same. as the trade mark is registered in dcpl's name they are entitled to the benefit of the notification (see cce v mahan dairies 2004 (166) elt 23 at ..... dcpl's trademark on 14/10/1992. this trademark is effective from 1987. this is clear from the certificate given by de penning & de penning, trade mark attorneys. it is now well settled that the ownership of a brand name flows either from registration or use. dcpl i the only company entitled to .....

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Apr 09 2003 (TRI)

Swadeshi Detergents Ltd. and ors. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... will be co-terminous with the jva and manufacturing agreements. gsl was also required to sell and assign to pgi certain detergent & scouring products trade marks (including trade mark 'trilo' of detergent bar and key detergent powder) for a consideration (clause 2.4 to jva). (f) gsl, vide an assignment deed dated 23.11.1992, (rdd-9) assigned ..... therein as it was introduced much later and it was not their brand. he was asked whether it is compulsory for a marketing company to be licensed user of the trade marks/brands and if so under which law and provisions, to which mr. awasthi stated that he was not aware and he will get if clarified." 7. as far as the ..... continuity of service while transfer of employment' to pgg, alongwith party of remuneration, conditions of services and gratuity (clause 7.4 of jva). (e) gsl was required to arrange the trade marks/brands of toilet soaps to be licenced to pgg, which were to be marketed by them (clause 2.6 & 8.1 of jva). it was also stipulated that "such arrangement ..... all the trade marks/brands owned by them to g & b, w.e.f. 31.12.1992, (except the trade marks, interalia, trilo and key which were to be assigned to pgi). the consideration for such assignment was rs. 6 crores. g & b licenced .....

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May 23 2006 (TRI)

Halcyon Labs Pvt. Ltd., Shri Viren Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2006)(109)ECC77

..... m/s cht and that the raw materials were to be procured as per the specification and quality prescribed by m/s cht and to inscribe the brand name and trade mark on the packing of the products etc. in the matter as may be specified by m/s cht. in particular attention was invited to the para 14 of the agreement ..... this fact. it was submitted that in this case the entire goods were sold to only one customer & the manufacturer purchased the raw material from the customer & goods bear the trade of mark of customer. similarly in the case of south asia tyres ltd. v. commissioner of c. ex., aurangabad 2002 (149) e.l.t. 1107 (tri.-mumbai) it was held that ..... or indirectly, in the business of each other. (i) "inter-connected undertakings' shall have the manning assigned to it in clause (g) of section 2 of the monopolies and restrictive trade practices act, 1969 (64 of 1969); and (ii) "relative" shall have the meaning assigned to it in clause (41) of section 2 of the companies act, 1956(1 of 1956 .....

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Jul 01 2010 (TRI)

Commissioner of Central Excise, Mumbai - V Vs. Capital Controls India ...

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... to the assessee-respondent. in the case of damnet chemicals (supra), again, the hon'ble supreme court was granting the benefit of registration of a trade mark / brand name to the assessee. on the whole, we find that the cases cited by the learned counsel are either distinguishable on facts or ..... brand name after their exit from the said partnership. this decision of the apex court would show that the registration of a brand name / trade mark would per se be determinative where the question under consideration is whether the goods cleared under the brand name can claim ssi benefit. in the ..... . from the clarificatory clause introduced on 09/01/1996, it appears to our mind that it was intended to make the existing provisions (pertaining to trade marks) redundant. the word assignment or its other variants were not to be found in the original agreement. the word 'assigned' was introduced through clause ..... by the user shall inure to the benefit of licensor" clause 13 of the agreement made it clear that the permitted use of the trade mark did not involve the payment of any royalty or other consideration, other than the royalties payable under a certain financial and technical know-how ..... -exclusive right to use the brand name in india was given to the assessee. according to the learned jdr, clause 19 subsequently added to the trade mark registered user agreement dated 16/11/1995 between the assessee (user) and the foreign company (licensor) would not materially alter the above factual position .....

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Oct 27 2000 (TRI)

Bigen Industries Ltd. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2000)(72)ECC825

..... the grounds taken before us which has been extracted above, clearly indicated that they would reiterate what is mentioned in the show cause notice. the trade mark registry's communication were clearly decided the case in favour of the assessee, apart from the decision of the tribunal in their own case. ..... ownership for the same brand name still remains with m/s. hoyu co. ltd.".from the above it will be very clear that the trade mark registry which is the statutory authority that recognises the assessee as a sole proprietor in the said communication. once that has been established the denial ..... contended in the grounds of appeal namely pages 108 and 109. shri k. m. patwari further states that in respect of usage of the trade mark of some other assessee before some other collectorate the department has denied the exemption claim under the notification which has been reflected in the show cause ..... should be accepted.7. we have considered the rival submissions, it is the fact that the japanese proprietor have assigned the trade mark in favour of the assessees. on 8-3-90 trade mark registry sent a communication to the assessee in the following manner: - "with reference to your letter dated 2-3- ..... not eligible for the benefit of exemption and under notification no. 140/83 they continue to be the world owners of the trade name. bigen, whoever affixes the goods with the trade mark "bigen" would not be eligible for grant of exemption under notification no. 140/83. since the manufacturer was only a .....

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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

..... 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 order confirming the demand ..... 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 broadcasting is undertaken by ..... 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 classified the services rendered .....

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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

..... it is a transaction in intangible property and in the present case, as clearly seen from the agreement, bal has right to use trade mark/trade name of khi, as per article 7 (agreements dated 9-3-98 and 7-11-00) which deals with industrial property rights and brand names.9. in the result, we ..... the light of tribunal's order in aviat chemicals pvt. ltd. v. cce (st), mumbai [2004 (170) e.l.t. 466], wherein it has been held that right to use trade mark is a transaction in property and not consultancy or advice and that no consultancy or advice is involved in lease or sale of .....

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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

..... 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 obligation to buy ..... 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 production of the .....

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Jul 20 1998 (TRI)

Suvik Electronics Pvt. Ltd. Vs. Commissioner of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (1999)(107)ELT457Tri(Mum.)bai

..... specific design and style. both are different to each others as trade marks. since we have applied for registration of these trade marks with trade marks registry for class 9 goods we are sole properties and users of these trade marks under the trade & merchandise marks act, 1958, in class 9 goods. under the trade and merchandise marks act, 1958 in class 9 goods. enclose herewith copy of application ..... , nautical surveying and electrical apparatus instruments and class 10 deals with surgical, medical, dental and veterinary instruments. in respect of class 10 the application for registration of the trade mark was made by some other company called suvik projects & research company pvt. ltd. on 11-5-1982 and on 4-1-1989 the said company had transferred and ..... projects and research company pvt. ltd., nowroji vakilk compound, police lines, shahibaugh, ahmedabad vide trade mark no. 394492 in class 5 goods and trade mark no. 389835 in class 10 goods, under trade & merchandise marks act, 1958 and they are the original proprietor at first instance of the said trade marks. m/s. suvik projects & research company pvt. ltd. is neither manufacturer nor trader of ..... is an admitted fact that goods in question do not come under class 10 of the trade and merchandise marks act, 1958. the trade mark which is owned by suvik projects & research company pvt. ltd. is in respect of goods under class 10 of trade & merchandise marks act, 1958, and in the instant case the goods come only under class 9 of the .....

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