Supreme Court · 1989 INSC 313 · Decided 19 October 1989
Collector of Central Excise v. Ponds India LTD.
- Court
- Supreme Court of India
- Citation
- 1989 INSC 313 · [1989] SUPP. 1 S.C.R. 479
- Case number
- CIVIL APPEAL No. 2043/1989
- Decided
- 19 October 1989
- Bench
- SABYASACHI MUKHERJI, S. RANGANATHAN (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
B Central Excises and Salt Act 1944: Section 4(4)(d)(i)-Cost of packing-Whether includible in value of goods for purposes of assess­ ment to excise duty. The Respondent-assessee used to manufacture talcum powder C and face powder and were clearing the same on payment of excise duty. The of powder ranging 'from 0.27 paise to 11. 76 paise per dozen packings and the same was first approved by the Department but later the Department having noticed that the small packs were first packed in dozen, and thereafter packed in secondary D packings for easy transportation to the wholesale
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