Supreme Court · 1991 INSC 155 · Decided 16 July 1991
Burn Standard Company LTD. and ANR. v. Union of India and Others
- Court
- Supreme Court of India
- Citation
- 1991 INSC 155 · [1991] 2 S.C.R. 960
- Case number
- CIVIL APPEAL No. 3041/1988
- Decided
- 16 July 1991
- Bench
- K.N. SINGH, KULDIP SINGH (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 226
Headnote
Central Excises and Salt Act, 1944--Sections 3 and 4--Excise duty-Whether chargeable on the invoice-Value of wagon or on the value of completed wagon including that of the ''free supply items". The appellant-company manufactured railway wagons in accor­ dance with the specifications, and the Railway Board from time to time. The Railway Board "ithout charging any price supplied wheel-sets, axle boxes and various other itnisbed components of wagons, which were termed as "free supply items," to the appellant, which were used in the manufacture of wagons and
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