DABUR RESEARCH FOUNDATION Vs. COMMR. OF C. EX. & S.T.
LAWS(CE)-2015-3-80
CUSTOMS EXCISE AND GOLD(CONTROL) APPELLATE TRIBUNAL
Decided on March 10,2015

Dabur Research Foundation Appellant
VERSUS
Commr. of C. Ex. And S.T. Respondents

JUDGEMENT

ASHOK JINDAL - (1.)THE applicant is seeking waiver of pre -deposit of the impugned demand confirmed against them under the category of Intellectual Property Right Services.
(2.)The facts of the case are that the applicant entered into two agreements:
"(a) Alembic Ltd.

(b) Dabur Pharma Ltd."

For the sake of convenience, the terms of agreements are reproduced below:

(a) In the case of M/s. Alembic Ltd., the terms are as under:

"1. DRF has developed and is the exclusive owner and proprietor of certain know -how (as defined hereinafter and for the sake of brevity referred to as "Know -How") in respect of certain pharmaceutical products listed Annexure I, which Annexure is attached hereto and made a part of this Agreement.

Alembic is desirous of purchasing the Know -How and requested the Assignor to transfer the Know -How on the terms and conditions listed in this Agreement to which DRF has agreed:

(3.)THE parties hereto are desirous of reducing into writing the terms and conditions on which the DRF will transfer and Alembic will acquire the Know -How.
Further the contentions are: - -

1. DRF shall transfer and Alembic shall acquire the entire know -how in respect of the products listed in Annexure -I hereto ('the said products').

"Know -How" for the purpose of this Agreement shall mean and include with regard to the products listed in the Annexure I hereto the entire pharmaceutical formulation development, technology and know -how comprising of the data, pharmaceutical analytics, stability testing, analytical reports, records, designs, dossiers, flow charts, manuals, user guides, specifications with regard to the manufacturing process, raw material specifications, production efficiency and controls, expedients, process controls, stability, flow charts, quality controls, product and process improvement, packaging, drug delivery systems and all other techniques, information, methods, controls, data likely to assist in the manufacture of the said products including the improvements therein."

2. The all inclusive lump sum consideration for the transfer of the Know -How shall be a sum of Rs. 16,00,00,000/ - (Rupees Sixteen crores) only to be paid in one or more instalments as may be mutually decided by and between the parties hereto. The said consideration shall be inclusive of all applicable taxes and such amounts shall be borne and paid entirely by DRF.

3. DRF hereby covenants with Alembic that it has full right and absolute authority to transfer the Know -How with all rights appurtenant thereto.

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