Customs, Excise and Gold Tribunal - Tamil Nadu
3 cases · page 1 of 1
M.G.M. Entertainments Pvt. Ltd. v.Commissioner Of Customs
The Tribunal upheld the Customs department's decision that various payments made by the franchisee (M.G.M. Entertainments) to the foreign franchisor were part of the transaction value of the imported goods. These fees, including franchise fee, license fee for technical know-how, and royalty, were deemed necessary conditions for the sale and use of the licensed products.
The Commissioner Of Central Excise v.Gomukhi Charma Kendra And Ors.
The case involved disputes regarding excise duty demands against Gomukhi Charma Kendra and Southern Sulphates and Chemicals Pvt. Ltd. for using the brand name 'Gaitonde' on manufactured goods. The Tribunal set aside the impugned orders and remanded both appeals for de novo consideration, emphasizing that the Revenue must clearly demonstrate a connection between the trade names and prove intent to evade duty.
Collector Of Central Excise v.Raspha Labs
The Collector of Central Excise appealed against an order stating that the words 'RL' on medicine labels did not constitute a registered trade mark, but rather served as a house mark. The Tribunal examined precedents and concluded that 'RL' was only used to project the manufacturer's image generally, thus it was merely a house mark and not proprietary in nature.
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