Supreme Court · 1986 INSC 285 · Decided 20 December 1986
Assistant Collector of Central Excise & Others ETC. v. Madras Rubber Factory LTD.
- Court
- Supreme Court of India
- Citation
- 1986 INSC 285 · [1987] 1 S.C.R. 846
- Case number
- CIVIL APPEAL No. 3195/1979
- Decided
- 20 December 1986
- Bench
- P.N. BHAGWATI, V. KHALID (2-judge bench)
- Outcome
- Disposed off
- Case type
- Civil
Headnote
COLLECTOR OF CENTRAL EXCISE & OTIIERS ETC. v. MADRAS RUBBER FACTORY LTD. DECEMBER 20, 1986 [P.N. BHAGWATI, CJ AND V. KHALID, J.] Central Excise and Salt Act, 1944: Section 4; Central Excise Rules, 1944: Rule 96; Central Excise (Valuation) Rules, 1975: Ru/e4. Excise duty-Valuation after removal from factory gate till date of sale, interest -f' on receivables, cost of distribution at duty paid sales depots-Deduction of-Whether permissible and valid. D E Lower price for Government Departments-Wh~t~er normal price. Computation of assessable value in a cum-duty price at
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