lakhs was imposed in lieu of confiscation of a consignment of brandy concentrate imported in 42 fus under B/E No. 246PE ... question was imported by the Appellants under the licence for "brandy concentrate" issued to the Appellants' associates for the Policy
Venkateshwara Brandy Shop, Karimnagar vs Assessee on 7 June, 2012
IN THE INCOME TAX APPELLATE TRIBUNAL
HYDERABAD " B " BENCH, HYDERABAD
BEFORE SHRI CHANDRA ... 2009
Assessment Year : 2001-02
M/s.Venkateswara Brandy Shop,
Karimnagar. ... Appellant
PAN: AAVFV 4214 J
Vs.
Income-tax Officer, ...Respondent
Ward-2, Karimnagar.
Appellant
Anandu Brandy Shop, Pondicherry vs Assessee on 1 March, 2012
IN THE INCOME TAX APPELLATE TRIBUNAL
'A' BENCH, CHENNAI
BEFORE ... 2010
Assessment Year: 2005-06
M/s. Anandu Brandy Shop, Income-tax Officer,
No.461 Bharathi St., vs. Ward-I(1),
Pondicherry. Pondicherry
PAN - AAJFA
Anandu Brandy Shop, Pondicherry vs Assessee on 21 October, 2011
IN THE INCOME TAX APPELLATE TRIBUNAL
'A' BENCH, CHENNAI
BEFORE SHRI SHRI ABRAHAM ... 2010)
Assessment Year : 2005-06
M/s Anandu Brandy Shop, The Income Tax Officer,
No.461/A, Bharathi Street, Ward I(1),
Pondicherry
Venkateswara Brandy Shop, Karimnagar vs Assessee on 19 April, 2007
IN THE INCOME TAX APPELLATE TRIBUNAL
HYDERABAD BENCH 'A', HYDERABAD
BEFORE SHRI ... Asstt. Year 2001-02
M/s. Venkateswara Brandy V/s. Income-tax officer, Ward-2,
Shop, Karimnagar Karimnagar.
( PAN - AAVFV 4214 J )
(Applicant) (Respondent)
Applicant
Jamaican Magic rum
Empee Distilleries POWER brand of Rum, 6618456000 737000 .011%
Brandy and Whisky,
Old Secret Brandy
VICTORIA Rum, Sixer
Rum & Ail Gold ... VSOP
Brandy
GM Breweries G.M.SANTRA, 2097343000 138000 .006%
G.M. DOCTOR,
GMLIMBU PUNCH,
G.M.DILBAHAR
SOUNF
IFB Agro Volga, Blue Lagoon
bill of entry as "compound alcoholic preparations namely under-proof strength brandy used only for the manufacture of IMFL -Indian whisky" and claimed ... applicants before it for showing that only over-proof whisky/brandy is known as "concentrates of alcoholic beverages.
a) Copies of three Bills
Haywards Fine Whisky, Haywards Gold Medal Whisky and Haywards Doctor's Brandy. It is the claim of the assessee that it is carrying ... same as it was before processing. Potable spirit is already manufactured. Whisky, brandy and rum are one and common thread which has intoxicating quality
trade mark 'BALBI BLACK LABEL' in respect of liquors including brandy, whisky and gin and the same was advertised before acceptance ... respondent's goods are in respect of liquor, including brandy. Hence rival goods are of the same description falling in different classes and thus
Haywards Fine Whisky, Haywards Gold Medal Whisky and Haywards Doctor's Brandy. It is the claim of the assessee that it is carrying ... same as it was before processing. Potable spirit is already manufactured. Whisky, brandy and rum are one and common thread which has intoxicating quality
