Plaintiff Favorable
at Customs, Excise and Gold Tribunal - Delhi
4 plaintiff favorable decisions from Customs, Excise and Gold Tribunal - Delhi.
Plaintiff Favorable Decisions
4 cases | Page 1 of 1
J. Prasad Polymers v.Commissioner Of Central Excise
The dispute involved whether J. Prasad Polymers, a small-scale manufacturer of shoes, could avail the benefit of SSI exemption when their products bore the name 'Sundar', which was claimed by M/s. Sada Ram & Sons (SRS). The Tribunal found that SRS failed to prove 'Sundar' was registered as a brand name under the Trade Marks Act, and since J. Prasad Polymers used various names alongside 'Sundar' on their own goods, they were allowed the exemption.
Eco Products India (P) Ltd. v.Commissioner Of C. Ex.
The dispute concerned whether Eco Products India (P) Ltd. was using a third party's brand name ('Aquarious-II') on water filters, making them ineligible for tax exemption. The department argued that Singer India Ltd. owned the brand based on a distributorship agreement. However, the Tribunal found that the contract terms indicated the petitioner owned the trademark and had the right to use it.
Wockherdt Ltd. v.Collector Of Central Excise
Wockherdt Ltd. appealed against an order classifying their product, Mannitol Injection B.P. 20% W/V, as a patent or proprietary medicine based on the design of its label. The company argued that simple labeling features like bars and color schemes do not automatically confer proprietary status unless they are registered trademarks or establish exclusive rights. The Tribunal sided with the appellant.
Essar Gujarat Ltd. v.Collector Of Customs (Preventive)
Essar Gujarat Ltd. imported a second-hand plant from West Germany to produce Sponge Iron. The Collector of Customs sought to enhance the declared transaction value by including various payments made to collaborators and patent holders, such as Midrex International for process rights. Essar challenged this addition before the Tribunal.
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