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2013 (7) TMI 45 - CESTAT AHMEDABADWaiver of pre-deposit - Intellectual property right - Water Front Royalty - the measure of the amount is based upon the tonnage of the cargo handled at a particular Port. - Section 65 (55a) – Held that:- prima facie, the kind of charges which has been collected by the appellant for usage of Water Front as Water Front Royalty Charges will not be covered under the definition of Intellectual Property Rights. - Stay granted.
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