Metallurgy — India Patent Cases
2 decisions indexed
Page 1 of 1 · 2 total
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.
National Research Development Corporation v.Malwa Metal Powder Pvt. Ltd.
The dispute concerned the payment of royalties for a process patented by CECRI and licensed to M/s. Metalika Ratlam (later assigned to Malwa Metal Powder Pvt. Ltd.). The respondent ceased royalty payments in 1978, leading to legal action by the petitioner under Section 20 of the Arbitration Act. The court ultimately dismissed the petition on the grounds that it was time-barred.
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