Supreme Court · 2007 INSC 1200 · Decided 28 November 2007
Commissioner of Central Excise, Jaipur v. M/S. Rajasthan SPG. & WVG. Mills LTD., ETC. ETC.
- Court
- Supreme Court of India
- Citation
- 2007 INSC 1200 · [2007] 12 S.C.R. 703
- Case number
- CIVIL APPEAL No. 735/2002
- Decided
- 28 November 2007
- Bench
- S.H. KAPADIA, B. SUDERSHAN REDDY (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
OF CENTRAL EXCISE, JAIPUR v. MIS. RAJASTHAN SPG. & WVG. MILLS LTD., ETC. ETC. ~ i B NOVEMBER 28, 2007 [S.H. KAPADIA AND B. SUDERSHAN REDDY, JJ.) Central Excise (Valuation) Rules, 1975: c rr.6(b)(ij, (iij and 7-Assessable value-Computation of-Textile manufactured at weaving Unit-Processed differential duty on the ground that agreement of lease for processing was a sham in order to change the basis of valuation/assessment of fabric processed, from "comparable goods basis/method" to "cost method"-Tribunal holding the lease agreement as genuine and manufacturer
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