Supreme Court · 2005 INSC 90 · Decided 22 February 2005
Commissioner of Central Excise, Allahabad v. M/S. Hindustan Safety Glass Works LTD .
- Court
- Supreme Court of India
- Citation
- 2005 INSC 90 · [2005] 2 S.C.R. 229
- Case number
- CIVIL APPEAL No. 3819/1999
- Decided
- 22 February 2005
- Bench
- S.N. VARIAVA, AR. LAKSHMANAN, S.H. KAPADIA (3-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Central Excise Act Section 4, 4(4)(d)(i)
Headnote
B Central Excise Act, 1944-Section 4 and 4(4)(d)(i)-Valuation of excisable goods for purposes of levy of excise duty-Glass sheets packed in wooden crates/boxes for marketing purposes by manufacturer-No agreement C or arrangement for returning packing material to manufacturer-Costs of packing, if glass sheets-Held: For the purpose of making glass sheets marketable, it cannot be moved without the special arrangements of packing it in wooden crates-Hence, cost of wooden crates/ boxes is includible in the assessable value of glass sheets-Furthermore, costs of wooden crates cannot be
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