Judgment Search Results Home > Cases Phrase: patents amendment act 2005 section 78 repeal and saving Sorted by: recent Court: customs excise and service tax appellate tribunal cestat mumbai Page 1 of about 3 results (0.277 seconds)

Royal Western India Turf Club Ltd. Vs. Commissioner of Service Tax, Mu ...

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... other person; prior to 1-7-2010, the said activity was not taxable and the said entry was not carved out of any existing taxable services by amending the same. he relies on the judgment of this tribunal in the case of bcci vs. commissioner of service tax, mumbai [2007 (7) str 384 ..... authority has classified the services rendered 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 ..... activities and therefore, they have provided infrastructural support to these entities and hence the activity rendered falls correctly under business support service as defined in the finance act, 1994. accordingly he pleads for upholding the impugned demands under the category of broadcasting and business support services. 5. we have carefully considered the .....

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

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... -1951, while they were still under detention, the preventive detention (amendment) act, 1951 came into force. this 1951-act, inter alia, continued the operation of the 1950 - act until 31-3-1952. the supreme court dismissed the challenge of the petitioners and upheld the validity of the 1951-act under article 22(4)(b). while upholding the validity under article ..... the cvd and sad, the contention raised before the commissioner was that, the calculation made by the department by adding the amount of anti-dumping duty was patently incorrect. the commissioner rejected this contention on the ground that the anti-dumping duty had been imposed with a view to protect the domestic industry from injury and ..... , it is apparent that even the activity of relabelling of the containers amount, to 'manufacture'. f.3 the judgment of supreme court in cce v. johnson & johnson 2005 (188) e.l.t. 467 (s.c.) cannot be taken advantage by the revenue, since the revenue is bound by cbec circular no. 576/13/2001-cx .....

Garden Silk Mills Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2005)(179)ELT105Tri(Mum.)bai

..... madan v. deptt. of customs [2002 (140) e.l.t. 52 (del.)] that it is only patent and obvious mistake whose discovery is not dependent on argument or elaboration, which can be rectified under the provisions of the customs act, 1962. it is only the amendment of the order which is permissible and no new order can be substituted in place of the .....

Bayer Abs Ltd. Vs. the Commissioner of Central

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... commissioner of customs & central excise., aurangabad (by the supreme court) vide order reported in 2003 (155) elt 8 (s.c.) wherein it was held that amendments of section 4 of central excise act, 1944 have made no difference to the earlier position as settled by the court vide its orders in the case of union of india v. bombay tyre ..... 4(ia) was now providing for different prices at different places of removal that the definition of the term "place of removal" had to be enlarged. thus the amendment was not negativing the judgments of this court. if that had been the intention it would have been specifically provided that even where price was the same/uniform all ..... period is fully applicable for recovery of duty short paid." & submissions made on this account, as recorded, in the impugned order as follows:- "the show cause notice is patently time bared. the show cause notice dated 29.10.2001 relates to the period from oct '96 to june 2000. the amount of freight charges was clearly shown by the .....

Commissioner of Central Excise Vs. Vicco Laboratories

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2003)(162)ELT572Tri(Mum.)bai

..... the purchasers or not. the consequential relief, if any, shall therefore, be subject to the provisions of section 11b of the central excises and salt act, 1944 as amended by act 40 of 1991. 5. in terms of the compromise, we affirm the judgment of the bombay high court dated 27th april, 1988, subject to the ..... court held that there was over whelming fresh evidence to enable to conclude definitely that these are products which are regarded as medicines, further that they are patent or proprietary medicines and finally that they are ayurvedic medicines and would therefore be covered by heading 14e of the schedule to the erstwhile tariff. the court ..... drug manufacturing licence since 1972 in form of 25 d bearing licence no. nd/ayu/11 issued by this administration under the provisions of drugs and cosmetics act, 1940 and rules thereunder. under the said licence they are permitted to manufacture ayurvedic medicines "vicco vajradanti paste' vicco vajradanti powder and vicco turmeric skin cream .....

Alembic Chemical Works Co. Ltd. Vs. Commissioner of Central Excise and

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2001)(76)ECC204

..... the samples of medicaments cleared by it, and imposing a penalty upon it under rule 173q.2. entry 24 of the table to notification 170/70, as amended, exempted patent or proprietary medicaments from the payment of duty, if they were drawn for test for the reasons specified in the notification, and if the quantity did not ..... pharmacopoeia requirements specified in clause (2) of schedule m. we are therefore unable to accept the contention that compliance with the provisions of the drugs and cosmetics act prevented the appellant from complying with the condition in the notification relating to packing.6. the counsel for the appellant next places reliance upon a letter f.no ..... regular trade packing. it is his contention that the provisions of the drugs and cosmetics act 1944 did not permit under the second schedule to this act, 1944 and clause (12) of schedule m.4. the second schedule provides that patent or proprietary medicine must display the formula or the list of ingredients on the label of .....

Jagdish Cancer and Research Vs. Cc (import)

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2000)(117)ELT97Tri(Mum.)bai

..... proper and without jurisdiction as per clause (vi) in pages 10 and 11 of appeal memorandum, wherein board circular dated 14-5-1992 issued after the amendment of section 28 of customs act restricts that power only to commissioner of customs. it is binding on the assistant commissioner, who has issued notice. 1996 (87) e.l.t. ..... installation certificate. hence there is no violation of the provisions of notification in this case and goods are not liable to confiscation. "section 111(o) of customs act states that "following goods brought from a place outside india shall be liable to confiscation (a) any goods exempted subject to any condition from duty or any ..... failed to produce installation certificate in terms of para 4(iii) of the notification, and so goods were liable to confiscation under section 111(o) of customs act. jurisdictional authority was requested to seize the same. it was found by it (jurisdictional authority) that the imported goods was found in the treatment room of the .....

Plastipeel Chemicals and Vs. C.C.E.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2000)LC395Tri(Mum.)bai

..... central excise rules "speciality oils" falling under sub-heading 2710.99 or 3403.00 were exempted from the duty leviable in excess of 12% ad valorem which is amended by the notification no. 127/88-c.e., dated 1-3-1988 increasing the duty to 15%. the duty was fully exempted under the notification no. 8/ ..... rust chemicals in their rusguard series, contained more than 70% of the mineral oil. the finding of suppression of facts and malafides in the impugned order is patently wrong. the very fact that the product containing more than 70% of the mineral oil is not sufficient to exclude from the heading 34.03.the previously approved ..... the classification list, correspondence between the applicant and central excise authorities and classification, declaration, show cause notice and reply, and written submission and the central excise tariff act, and hsn notes. from the above material, it is seen that the department has reopened the case of the approval of the classification of the product involved in .....

Nestle (India) Ltd. Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (1999)(84)LC882Tri(Mum.)bai

..... 05) in which it has now been assigned a particular subheading which were not present earlier. therefore waffles and wafers containing chocolate, even prior to the amendment were classifiable under heading 19.05. the appeal would succeed on this ground also.19. the representative of the department raises a point that sub-heading ..... powder." cacao: the seed of the tree theobroma cacao. native to tropical america, from which cocoa and chocolate are made.20. the prevention of food adulteration act, 1955 defines chocolate as a homogeneous product obtained by an adequate process of manufacture from a mixture of one or more of the ingredients, namely cocoa (cocoa) ..... that chocolate covered biscuits are excluded from heading 18.06 and indicate their classification under heading 19.05. heading 19.05 in the central excise tariff act, is identically worded as the same heading in the explanatory notes. in deciding the classification reference to these notes is justified. the supreme court's judgement .....

Antifriction Bearings Corpn. Vs. Commr. of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (1999)LC154Tri(Mum.)bai

..... duty under notification 217/85.3. we have heard both sides. the departmental representative adopts the reasoning in the impugned order.4. the notification, as it stood after its amendment on 2-8-1986 provides exemption to "component parts of diesel oil operated internal combustion engine, other than engine valves, gaskets, nozzles and nozzle folder, piston rings, gudgeon ..... 8409.00 of the tariff. therefore, since these bearings are not so classifiable, they are not entitled to the benefit of the notification.5. this reasoning is patently erroneous. if the intention of the notification was to provide exemption only to those parts of the engine classifiable under heading 8499.00, there would be no need ..... this appeal. the assistant collector's order is dated 20-7-1994 and issued on 18-8-1994. the commissioner's order under section 35e (2) of the act referring the correctness or legality of the order to the commissioner (appeals) was passed on 17-8-1995 i.e. more than a year after the date of .....