Supreme Court · 2009 INSC 975 · Decided 30 July 2009
Commissioner of Central Excise, Indore v. M/S. Grasim Industries LTD.
- Court
- Supreme Court of India
- Citation
- 2009 INSC 975 · [2009] 12 S.C.R. 204
- Case number
- CIVIL APPEAL No. 3159/2004
- Decided
- 30 July 2009
- Bench
- D.K. JAIN, A.K. GANGULY (2-judge bench)
- Outcome
- Matter referred to larger bench
- Case type
- Civil
- Acts & sections cited
- Central Excise Act
Headnote
CENTRAL EXCISE ACT, 1944: ,. c s. 4 (as substituted w.e.f. 1. 7.2000) ands. 3- 'Transaction value' - Supply of dissolved and compressed industrial gas by ,assessee manufacturer to customers - Charges recovered by assessee from buyers for cylinders, tanners, canisters etc. - Whether to be for D determining value of excisable goods in terms of substituted s.4 for purposes of charging of duty of excise on excisable goods - Matter referred to larger Bench. -l. , Collector of Central Excise, Madras vs. Mis Indian Oxygen Ltd. (1988) 4 SCC 139; Union of India & Ors. Vs. E
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