Judgment Search Results Home > Cases Phrase: explosives act 1884 section 4 definitions Sorted by: recent Court: delhi Year: 2003 Page 2 of about 294 results (0.634 seconds)

Glaxo Smithkline Consumer Healthcare Gmbh and Co. Kg Vs. Amigo Brushes ...

Court : Delhi

Reported in : 109(2004)DLT41; 2004(28)PTC1(Del)

..... plaintiff's toothbrush would still be incapable of design registration as it is a mere mechanical device and is, thereforee, banned from registration under sub-section(d) of section 2 of the act. it is submitted that the plaintiff itself advertised the functionality of its toothbrush handle by stating on the packaging 'ergonomically shaped handle for total control ..... but it is only buying it after it is imported and bristled and it is only marketing it under its own house mark.11. sub-section(1) of section 22 of the act was enacted to eliminate the violation of the copyright in any design, in other words, the piracy of registered design. it is as under:-'22 ..... components of the toothbrush and sold out separately. the answer is in emphatic negative. so the handle (grip) is not an article as defined by section 2(a) of the act. 20. the second contention of the defendant is that the plaintiff itself advertised the functionality of its toothbrush handle by stating on the packaging 'ergonomically .....

Cce Vs. Pace Marketing Specialities Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2004)(92)ECC329

..... the finance bill 2000 included amount payable by reason of "financing" also. however, "financing was deleted before passing bill into act". the learned counsel submitted that this background made it clear that, under the new substituted section also there is no warrant to include cash discount in the assessable value of the goods. the learned counsel for the appellant ..... filed against the said order.4. the learned sdr has, however, pointed out that our earlier order related to a period prior to the substitution of the section 4 of central excise act (valuation provisions) with effect from 1.7.2000. it is the learned sdk's contention that the criterion under the substituted ..... section is transaction value in each case. he has, therefore, contended that a cash discount, which is not given in a particular transaction, would not be eligible for .....

Filex Systems Pvt. Ltd. Vs. Rotomac Pens (Guj.) Pvt. Ltd.

Court : Delhi

Reported in : 2004(73)DRJ429; 2004(28)PTC300(Del)

..... the part of the plaintiff at the time of adoption of identical mark on their part. the products of the parties are the products as one used by all sections of the purchasers including school going children, clerical work work force etc. the probability of confusion and deception in the facts and circumstances of the case particularly keeping ..... in new delhi, mumbai, ahmedabad, chennai, patna and hyderabad.3. the defendant, m/s. rotomac pens (guj.) private limited is a company incorporated under the indian companies act and is engaged in manufacture and sale of inter-alia, stationery products including pens. its house mark is rotomac in respect of the goods of its manufacture and sale. ..... mark `solo' and/or any other mark which may be identical and/or deceptively similar to the plaintiff's trade mark `solo' and/or from doing any other act as is likely to cause confusion and or deception amounting to passing off defendant's goods and/or business as the goods and/or business of the plaintiff. 2 .....

Cce Vs. H.E.G. Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2004)(91)ECC428

..... of duty on their final product (sponge iron). the show-cause notices sought to recover the entire duty under rule 57-u/rule 57-ah read with section 11-a of the central excise act on the main ground that the credit was not admissible for non-fulfillment of condition set out in the proviso to sub-rule (2) of rule 57 .....

Commissioner of C. Ex. Vs. Avanti Lpg India Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2004)(166)ELT186TriDel

..... the said goods. consequently, the goods cannot be called excisable goods in terms of the definition contained in section 2(d) of central excise act, 1944. "excisable goods means goods specified in the first schedule and the second schedule to the central excise tariff act, 1985 (5 of 1986} as being subject to a duty of excise and includes salt." these goods having .....

Pragati Construction Co. Vs. Asstt. Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Delhi

Reported in : (2004)89ITD271(Delhi)

..... . 95,772/- as business income. 3. the cit(appeal) has erred in disallow the deduction under section 48 of the income tax act for rs. 55,386/-. 4. the cit(appeals) has erred to sustain invoking the provisions of section 145 of income tax act to treat the investment as stock-in-trade. 5. the cit(appeals) has erred by not dealing ..... short term capital gain and was assessed as such. however, important thing to be noted here is that since it was declared as short term capital gain, no deduction under section 48(2) was claimed. hence its treatment as short term capital gain or as business income was irrelevant for computation of total income. moreover, assessment of each year is ..... in trading of space in devika tower itself shows that terms and conditions of the partnership deed have been violated. in view of the points cited above provision of section 145 are being involved and the investment in the space in devika tower is to be treated as stock-in-trade and profit from sale of the said space is .....

Goverdhan Lal Soni Vs. Indian Sulphacid Industries Ltd. and ors.

Court : Delhi

Reported in : 111(2004)DLT4b; 2004(74)DRJ287

..... . briefly, the germane facts leading to the present petition are that the above named landlord had filed an eviction petition under section 14(1)(b) of the delhi rent control act, 1958 (hereinafter to be referred to as the `act') with the averments and allegations that the suit premises comprising of an industrial shed measuring 900 sq.ft. and one room ..... under article 227 of the constitution of india. in other words, the contention is that the order of the tribunal has attained finality, there being no provision in the act either for a second appeal or revision or review of such an order and, thereforee, this court cannot upset or reverse the finding recorded by the tribunal by re- ..... not provide any second appeal or revision to the high court. the purpose behind for not providing such remedy is to give finality to the order passed under the act. the power under article 227 is exercisable where it is found by the high court that due to a certain grave error an injustice has been caused to a .....

Mohan MeakIn Ltd. Vs. Income-tax Officer

Court : Income Tax Appellate Tribunal ITAT Delhi

..... (b)? the following points of difference between the learned members constituting the division bench were referred to me as third member by the hon'ble president acting under section 255(4) of the i.t.act, 1961: - "1. whether on facts and in law, the income-tax appellate tribunal committed an apparent mistake by including the following in the directions ..... (1) in view of the supreme court judgment in the case of allied motors, 224 itr 677 wherein it has been held that proviso to section 43b invoked by finance act, 1987 was retrospective and would apply to earlier years also. proceeding further, it was stated that by inadvertence, the tribunal failed to consider the said judgment ..... pressed before us during the hearing as mentioned above, we hold that there was no mistake apparent from record and there is no case for action under section 254(2) of the act. the assessee by raising these points in the misc. application has in fact tried to obtain review of the order which is not permissible under .....

India Poly Fibres Ltd. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2004)(93)ECC422

..... appeal, filed by m/s. india poly fibres ltd., is whether the crimped uncut waste is classifiable under sub-heading 5503.19 of the schedule to the central excise tariff act as waste as claimed by them or under sub-heading 5501.20 of the tariff as polyster tow or staple fibre.2.1 shri v. lakshmikumaran, learned advocate, submitted that .....

ircon International Limited Vs. Union of India (Uoi) and ors.

Court : Delhi

Reported in : 2004IAD(Delhi)479; 108(2003)DLT656; 2004(72)DRJ215

..... by his statements and has in fact sought to justify his questioned averments. he has also contended that the statement alleged to be false must be strictly made under section 17b of the act and statements made in an affidavit, filed in response to the petitioner's application are not relevant.20. considering all the facts and circumstances discussed above, i am ..... in any judicial proceeding. the plea of respondent no. 5 that the possession of passport is not relevant for the purpose of the claim made by him under section 17b of the act is thus totally unsustainable.16. in this view of the matter the plea of the respondent no. 5 that he was not employed during the period 1983-97 ..... the intervening period.15. thus the respondent no. 5's claim that the false averment, if any, was made not directly in a claim made by him under section 17b of the act but was made in response to respondent's plea in cm.no.11121/2000 is not sustainable. even if what the respondent no. 5 submitted is correct the .....