Supreme Court · 2005 INSC 132 · Decided 11 March 2005
Commissioner of Central Excise, Calcutta v. M/S. Hindustan National Glass and Industries LTD.
- Court
- Supreme Court of India
- Citation
- 2005 INSC 132 · [2005] 2 S.C.R. 744
- Case number
- CIVIL APPEAL No. 7313/1999
- Decided
- 11 March 2005
- Bench
- RUMA PAL, ARIJIT PASAYAT, C.K. THAKKER (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
-- Central Excises and Salt Act, 1944 : Section 4(4)(d)(i)-Assessable value of glass bottles-Determinati~n of- c Cost of packing, if inclusive-Assessee manufacturing glass bottles and buyer - using the same for packing its products-Bottles delivered in loose condition at factory gate in course of of buyer goods packed for safe transit by assess~e and cost reimbursed to them and in some cases ~ b?Lyer supplying packing materials and assessee charging initial packing D charges-Tribunal held that the packing charges collected by assessee .not includible in the assessable value qf glass
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