Defendant Favorable
at Customs, Excise and Gold Tribunal - Tamil Nadu
2 defendant favorable decisions from Customs, Excise and Gold Tribunal - Tamil Nadu.
Defendant Favorable Decisions
2 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.
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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