Supreme Court · 2024 INSC 470 · Decided 8 July 2024
Commissioner of Central Excise, Jaipur -Ii v. M/S Miraj Products PVT. LTD.
- Court
- Supreme Court of India
- Citation
- 2024 INSC 470 · [2024] 7 S.C.R. 117
- Case number
- CIVIL APPEAL No. 143/2010
- Decided
- 8 July 2024
- Bench
- ABHAY S. OKA, PANKAJ MITHAL (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Central Excise Act Section 4A
Headnote
Whether the commodity sold by the respondent-assessee will attract Section 4A of the Central Excise Act, 1944. Central Excise Act, 1944 - s.4A - Valuation of excisable goods with reference to retail sale price - When not applicable & Measures (Packaged Commodity) Rules, 1977 - rr.2 (q), (g), (x)(iii), 34 - HDPE (High-Density Polyethylene Bag) bags containing 100 poly packs containing 33 plus one smaller pack of chewing tobacco sold by the respondent, if was meant for retail sale and therefore be treated as
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