Supreme Court · 2005 INSC 176 · Decided 1 April 2005
Commissioner of Central Excise, Belgaum v. M/S. Akay Cosmetics PVT. LTD.
- Court
- Supreme Court of India
- Citation
- 2005 INSC 176 · [2005] 3 S.C.R. 118
- Case number
- CIVIL APPEAL No. 3792/2000
- 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(J)(a), 4(4)(c)
Headnote
Central Excise Act, 1944: Sections 4(J)(a), 4(4)(c) and (d)-Excise duty-Manufacture of goods C by assessee-Selling price of 'a related person' considered as basis of assessable value-Deduction from the assessable value in respect of cost of secondary packing, turnover tax, octroi, boughtout items, Deduction for expenses for secondary packing, turnover tax, octroi and brought out items are admissible D subject to assessee submitting proof of actual expenses-Deductions in respect of freight, insurance and handling charges are not admissible. Section I I-A-Differential duty-Demand of-Without
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