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Case Lawsuit Title
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Case / Trial ID Number
Jurisdiction Code
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Category
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Patent
Trademark
Copyright
Design
Filing Date
Decision Verdict Date
Court / Tribunal
Bench / Panel Judges
Petitioner / Claimant (Plaintiff)
Ultra Filter (India) Pvt. Ltd.
Respondent / Defendant
Commissioner Of C. Ex.
Dispute Summary
The appellant company was denied a tax benefit (Notification No. 175/86) because it used the brand name 'Ultra Filter' and affixing 'Ultra Filter Made in India', which the Commissioner argued linked them to M/s Ultra Filter GMBH, Germany, for duty evasion. The Tribunal set aside the order and remanded the matter back to the Adjudicator to determine the ownership of the mark 'ultra filter' before deciding on the tax benefit.
Outcome / Ruling
remanded
Verdict Document PDF URL
Full text judgment
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