Customs, Excise and Gold Tribunal - Mumbai
4 cases · page 1 of 1
Commissioner Of Central Excise v.H.K. Rolling Mills Engg. P. Ltd.
The Revenue appealed against a decision regarding whether H.K. Rolling Mills Engg. P. Ltd. was liable to pay Service Tax on license fees collected for using Thermex Cooling System technology. The Tribunal found that since the respondents were providing technical expertise, assistance, and supervision related to the patented technology, they were rendering engineering services under the Finance Act, 1994.
German Remedies Ltd. v.Commissioner Of Central Excise
German Remedies Ltd. challenged the Commissioner's decision regarding the classification and duty rate for its Acetyl Salicylic Acid (ASA) tablets. The dispute centered on whether the product, which was previously classified as a patent/proprietary medicament due to branding, should be treated as a generic product after dropping the trade mark. The Tribunal found that 'ASA' is merely an abbreviation of the chemical name and not a proprietary designation.
Pfizer Ltd. v.Commissioner Of Central Excise
The appellant (a medicament manufacturer) entered into an agreement with Pfizer Inc. to receive technical know-how and use patented technology for manufacturing pharmaceuticals. The Department levied Service Tax on payments made to Pfizer, classifying it as 'engineering consultancy'. The Tribunal ruled that since the transaction was a license/transfer of intellectual property know-how, not professional engineering advice, the levy of Service Tax was unwarranted.
Siemens Ltd. v.Commissioner Of Customs
Siemens Ltd. challenged the Customs Department's order which held that lump-sum payments related to technical know-how and royalty for manufacturing products in India were includible in the assessable value. The Tribunal ruled that such payments, when tied to indigenous manufacture using technical assistance, should not be included in the import valuation.
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