Supreme Court · 1988 INSC 86 · Decided 28 March 1988
Collector of Central Excise, Madras v. T.I. Millers LTD. Madras & T.I. Diamond Chain, Madras
- Court
- Supreme Court of India
- Citation
- 1988 INSC 86 · [1988] 3 S.C.R. 355
- Case number
- CIVIL APPEAL No. 1938/1987
- Decided
- 28 March 1988
- Bench
- SABYASACHI MUKHERJI, S. RANGANATHAN (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
Central Excises and Salt Act, 1944--Sec. 4--Assessable value of goods for levy of duty under Sec. 3-How to determine assessable value. ~+ Central Excises and Salt Act, 1944--Sub-sec. 4( c) of Section 4-- c ~ ' Related Person-Who is-Criteria for its determination. I The respondents manufactured under Item 68 of the Central Excise Tariff. The respondents filed price lists for the sale of the goods through their distributors one of them D being M/s. T .I. & M-Sales Ltd., quoting their price to the distributors as assessable value. Subsequently the respondents required that the
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