Manufacture Archives

Case Briefs Tribunals/Commissions/Regulatory Bodies

Old/Used Lead Acid Batteries recovered from ship not exigible to central excise duty: CESTAT

The appellant was not registered with Gujarat Pollution Control Board for processing goods like Lead Acid Batteries and so they were clearing these goods to their buyers who had license from Pollution Control Board to process old/used Lead Acid Batteries for extraction of lead scrap.

Case Briefs Supreme Court

Term ‘manufacture’ in S. 3 of Drugs and Cosmetics Act excludes dispensing and packing of drug in ordinary course of retail business: SC

‘Manufacture’ is an inclusive term and includes any process or part of a process for making, altering, ornamenting, finishing, packing, labelling, breaking up or otherwise treating or adopting any drug or cosmetic with a view to its sale or distribution.

Case Briefs High Courts

Delhi High Court grants permanent injunction to Pernod Ricard India for its packaging/label/get-up under the mark ‘Imperial Blue’

“The defendants are allowed to use the mark ‘Imperial Vat No.1’ as their trade mark for any fresh manufacture, along with the proposed packaging/label/get up and with the emblem/coat of arms, without the mark/name ‘Green Valley’.”

Experts Corner Murali Neelakantan

Trade Mark Infringement, Spurious Drugs or Misbranded Drugs?

by Murali Neelakantan†
Cite as: 2022 SCC OnLine Blog Exp 28

Case Briefs Tribunals/Commissions/Regulatory Bodies

Complete dismantling and further re-making amounts to manufacture; appellant was not required to reverse Cenvat credit under Section 16(2) of Central Excise Rules: CESTAT

Customs, Excise & Service Tax Appellate Tribunal (CESTAT): A Division Bench comprising of Ashok Jindal Member (Judicial) and Anil G. Shakkarwar Member