...essentially a dairy product, did not serve to take those products out of Tariff Heading 04.04 Finally, it is submitted that the HSN, in respect of a similar tariff heading, had clarified that the addition of...various other ingredients including stabilising agent would not serve to make the product anything other than the dairy products. That the HSN should be resorted to as practicable unless there were..., “milk shake mix”, “soft serve mix”, “coffee creamer” and “cream packed” are classifiable under Tariff Heading 04.04 (as contended by the appellant) of the Central Excise Tariff Act or Tariff Sub-Heading...

...the Commissioner of Income Tax (Appeals), Udaipur [‘CIT (A)’) has been dismissed.The facts in brief are that the assessee is engaged in the business of dairy product, processing and...marketing of milk and milk product and cattle feed etc. It filed its return of income for the assessment year 2006-07 on 30.10.2006 declaring total income of Rs. 9,80,723/-. While completing the...Supreme Court in Commissioner Of Income Tax v. Alom Extrusions Limited: (2009) 319 ITR 306 and it was observed at page 314 of the report as...

..., Alwar, had initiated action and an inspection team had taken samples of the product and the samples were sent for testing in the laboratory.2. On 2-3-2007, the High Court found...Technology or Dairy Technology from a University or Institution established in India by law or has equivalent qualifications recognised and notified by the Central Government for the purpose and has received...diploma-holder in Food Technology or Dairy Technology from a university or institution established in India by law or having equivalent qualification and has received three months' satisfactory...

...a subsidiary product in the course of manufacture and the sale thereof is incidental to the business of the Company and the turnover in respect of both “kolsi” and “waste caustic liquor” would be...SHAH, J.— M/s Raipur Manufacturing Company — hereinafter called “the Company” — carries on the business of manufacturing and selling cotton textiles. In the account year 1953...-54, the Company beside selling cloth sold coal and 25 different items of discarded or unserviceable goods and waste products from the factory. The goods sold may be classified under three heads...

...product is identified and asked for. In the instant case, Mother Dairy is the marketing agent of the manufacturer and in the label, it was clearly mentioned by them that they were only marketing the...product. The name and address of the manufacturer was clearly mentioned on the label of the product. Thus I do not consider the words ‘marketed by Mother Dairy’ as brand name since this particular...product (Mineral Water) is not identified with Mother Dairy and is not asked for in the market as a product of Mother Dairy. No consumer asks for ‘Mother Dairy ‘ when he or she wants to buy this...

...Kumaran, learned counsel appearing for the assessee, on the other hand, asserted that but for Heading 21.05, “ice-cream” itself was a dairy product and would have been classified under Heading...-cream” was a dairy product and would have been classified under Heading 04.04 if Heading 21.05 had not been inserted into the Tariff Act. However, in the presence of Heading 21.05, “ice-cream” cannot be...machine; further cooled along with the infusion of air, and finally, the end product, “soft-serve”, was drawn through the nozzle into a wafer cone or in a plastic cup and served to the customers at the...

...caseinate an ingredient of the final product was not dairy product and that it might be made from milk (milk as the raw material) but that does not make the calcium caseinate a dairy product. In A...as one of the various types of direct milk products and that the product of dairy processing industries like caseine and caseine preparation was not the same as dairy product such as butter milk...represented the respondent/revenue.4. Shri D.B. Shroff, Advocate submitted that the product “Spert” was a dairy produce and was correctly classifiable under sub-heading No...

...manufacture packaged drinking water, did not use the brand name of ‘Mother Dairy’ and therefore, their product is classifiable under Sub-Heading 2201.11 attracting nil rate of duty...anywhere there is indication that the product of Mother Dairy is being manufactured by the respondents under franchise from Mother Dairy or otherwise. On the other hand, it is clearly indicated that the...product is being merely marketed by Mother Dairy, Calcutta.6. We find that the lower appellate authority has decided that the respondents did not use the brand name of...

...(AGM) dated 27.09.2012 In response to the above notice, the Company by e-mail dated 18.09.2012 wrongfully claimed that the Company is a private limited company and the...the Company was indeed a subsidiary of a public limited company and is bound to comply with the provisions of Section 257...Company. As per the agreement, the Applicant will provide technical services to the 5 Respondent Company to enable it to manufacture and market the said product. The 5 Respondent herein i.e the target...

...present suit primarily against the Defendant No. 3- West Bengal State Cooperative Milk Producers' Federation Limited as also Defendant No. 4-Mother Dairy, Calcutta, a unit of the said company and two...approval to the formation of a fully owned government company namely, "Banglar Dairy Limited" having registered office at Dankuni, Hooghly, West Bengal and thus all milk and... 'Banglar Dairy Limited' and no longer uses the mark 'Mother Dairy'. If so, an affidavit be filed on record along with the relevant documents so that the same can be considered on the...

...Limited (“RRL”). (Hereinafter, HFL and RRL are collectively referred to as “Parties”).2. The proposed combination relates to the acquisition by HFL of the dairy business pertaining...Reliance Industries Limited (“RIL”) and is engaged in the business of organized retail stores. The dairy business of RRL is a business division engaged in procurement, processing/manufacturing and...sales and distribution platform of dairy products.6. From the information given in the notice, it is observed that there are product overlaps in relation to milk, pouch curd, paneer...

...on the register of the trademarks.7. It is alleged that defendant No. 1 company under the name and style of ‘Polson Dairy Limited’ has been incorporated in 1992 and has now come up with...further expand the business of said Poison.3. So, it is averred in the plaint that for over a period of time, the said company became a pioneer in the establishment and development of dairy.... 1 has incurred a huge expenditure for starting the dairy business under the name and style of Polson Dairy Limited. It is contended by defendant No. 1 that plaintiff has abandoned its trademark...

...product is identified and asked for. In the instant case, Mother Dairy is the marketing agent of the manufacturer and in the label, it was clearly mentioned by them that they were only marketing the...product. The name and address of the manufacturer was clearly mentioned on the label of the product. Thus I do not consider the words ‘marketed by Mother Dairy’ as brand name since this particular...product (Mineral Water) is not identified with Mother Dairy and is not asked for in the market as a product of Mother Dairy. No consumer asks for ‘Mother Dairy ‘ when he or she wants to buy this p...

..., they were entitled to a total sum of above Rs 42 lakhs and odd from the appellant Dairy Farm. They have issued a notice under Section 434 of the Companies Act for winding up of the appellant Company for...High Court further held that the price of cream and paneer payable to Respondent 1 for supply by it to the appellant Dairy has to be in accordance with the terms and conditions mutually agreed...licence under the Industrial Development and Regulation Act. The respondent Glindia had agreed to supply surplus cream available with it to Central Dairy Farm for manufacture of butter and ghee by the...

.... Collector of Central Excise, Bombay - 1999 (110) E.L.T. 735 in which the product - Spelt is held to be only an edible preparation and not a dairy product. The claim made by the...

..., butter-milk, cream, cheese, and any and every product of milk. It will be doing violence to language to call Lactogen a milk product or dairy produce. It may be that milk or a product of milk is...anomalous results that articles containing small quantity of milk or milk product such as sweets, toffee and other articles would be dairy produce. It is clear from the marginal note to S. 299 that...‘dairy produce’ as to include Lactogen. The conviction and sentence passed against the petitioner cannot be sustained and they are set aside. The fine, if collected will be refunded to the petitioner....

...powder and for the product known as Milkhana Instant Dairy Whitener no standard whatsoever has been laid down. It is settled position of law that the prosecution in regard to an article for which no...powder and not against that of Milkhana Instant Dairy Whitener. In these circumstances, learned senior counsel appearing for the applicant submits that the prosecution of the applicant for the offence...specific standard for the analysis of Milkhana Instant Dairy Whitener is laid down, the entire prosecution of the applicant being misconceived and based on no evidence is liable to be quashed. He further...

...:“A general term used as an adjective in referring to any kind of plant life or plant product, viz. ‘vegetable matter’. More commonly and specifically, in common language...Martand Dairy and Farm v. Union of India (1975) 4 SCC 313, 1975 Supp SCR 265 has observed that taxing...4. Dairy products5. Confectionery, biscuits and bakery products6. Honey, jaggery and sugar products7. Cocoa ...

...Company Limited; Sansar Core Retails Business Private Limited; and, Sansar Mart Retails Private Limited, committed default by not submitting financial statements and returns for a consecutive peri...2. Tushina Telecommunications Private Limited Private 26.09.1997 Struck Off 3. Oriental Diesels and Engineering Company Private Limited...Active 17. Writ Petition No. 13063 of 2019 Petitioner-1. Ruchir Pandey DIN-05226935 1. Matru Dairy Producer Company Limited...