Colgate Palmolive (India) Ltd vs Commissioner Of Central Excise, Mumbai ... on 3 February, 2011
IN THE CUSTOMS EXCISE & SERVICE TAX APPELLATE TRIBUNAL
WEST ZONAL ... Whether Order is to be circulated to the Departmental
authorities?
Colgate Palmolive (India) Ltd.
Appellant
Vs.
Commissioner of Central Excise, Mumbai I
Respondent
Appearance:
Shri
Colgate Palmolive India Ltd. vs Collector Of Central Excise, ... on 9 August, 1995
Equivalent citations: 1997(96)ELT230(SC), JT1998(8)SC27, (1998)9SCC420, AIRONLINE
Colgate Palmolive India Ltd. vs Collector Of C. Ex. on 22 November, 1994
Equivalent citations: 1995ECR387(TRI.-DELHI), 1995(76)ELT186(TRI-DEL)
ORDER ... follows :
2. This is an appeal filed by M/s. Colgate Palmolive (I) Ltd. (hereinafter called appellant) against the order in original passed
Commissioner Of Central Excise, ... vs Colgate Palmolive (I) Ltd on 18 February, 2011
IN THE CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL
WEST ZONAL BENCH ... Departmental : Yes
authorities?
=============================================================
Commissioner of Central Excise, Mumbai-I
:
Appellant
Vs.
Colgate Palmolive (I) Ltd.
Respondent
Appearance:
Shri Manish Mohan, Authorized Representative (DR), for appellant
Colgate Palmolive (India) Ltd. vs Commissioner Of C. Ex. on 17 December, 2003
Equivalent citations: 2004(176)ELT487(TRI-MUMBAI)
ORDER
S.S. Sekhon, Member
exclusively to the owner of the brand name of M/s. Colgate Palmolive. These two, the appellant company and Colgate Palmolive are independent companies. Colgate ... publicity expenses in respect of the said branded products. Further, Colgate Palmolive also incurred certain testing expenses, in order to enable it to decide whether
period in dispute. The appellants sold EPL-1725 to Colgate Palmolive (India) Ltd. in December 1997 at a price of Rs. 100/- per kg., adopting ... Wada and invoice No. 2924 pertains to removal for sale to Colgate Palmolive (India) Ltd. Duty on goods covered by invoice No. 2924 has been
29th August 1980, it entered into an agreement with M/s. Colgate Palmolive (India) Limited (hereinafter referred to as "the Buyer") for manufacturing ... others. Only that quantity, which was ordered by M/s. Colgate Palmolive, was obviously manufactured for them and only that product was to be labelled
Excise Act, 1944. The tooth brushes mainly cleared to M/s Colgate Palmolive
(India) Limited or M/s Advance Oral Care and Professional and Oral ... further submits that the tooth brushes manufactured for
companies such as Colgate Palmolive etc. were not intended for sale in retail
sale
eyebrow pencils in the name of black pencils to M/s. Colgate Palmolive (India) Ltd. without payment of duty.
2.3 It is alleged that ... also held that pencils cleared as black pencils to M/s. Colgate Palmolive India Ltd. are also eyebrow pencils. Collector also, on the basis
