Supreme Court · 2005 INSC 177 · Decided 1 April 2005
Commissioner of Central Excise, Belgaum v. M/S. Akay Cosmetic (P) LTD., Humbli
- Court
- Supreme Court of India
- Citation
- 2005 INSC 177 · [2005] 3 S.C.R. 141
- Case number
- CIVIL APPEAL No. 336/2001
- Decided
- 1 April 2005
- Bench
- S.N. VARIAVA, AR. LAKSHMANAN, S.H. KAPADIA (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Central Excise Act Section 4(4)(c), 35
Headnote
B Central Excise Act, 1944; Ss. 4(4)(c) and 35 (CJ/Central Excise Tariff Act, 1985; Tariff Heading C 3305.90: Valuation-Levy of excise duty-Instant hair colour/Bigen-~Tariff Heading 3305.90-Claim of deduction in respect of certain items of expenditure-Held: In view of the change in the of related person ought to be decided first before deciding D the claim of the deduction-Since the question was already answered by the Supreme Court in another case between the same parties, appeal dismissed on merit. Respondent-assessee, manufacturer of instant hair colour, brand name
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