Supreme Court · 2004 INSC 141 · Decided 27 February 2004
Commissioner of Central Excise, Lucknow, U.P. v. M/S. Chhata Sugar CO. LTD.
- Court
- Supreme Court of India
- Citation
- 2004 INSC 141 · [2004] 2 S.C.R. 790
- Case number
- CIVIL APPEAL No. 7488/2001
- Decided
- 27 February 2004
- Bench
- V.N. KHARE, S.B. SINHA, S.H. KAPADIA (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 366(28); Central Excise Act Section 4, 4(4)(d)(ii)
Headnote
Central Excise Act, 1944-Section 4, 4(/)(a), 4(4)(d)(ii)-U.P. Sheera Niyantran Adhiniyam, 1964-Section 8(4), (5) and section JO-Assessable value of molasses for purposes of levy of excise duty-Determination of~ Whether administrative charges collected by sugar fact01y from buyers on behalf of impost in the nature of tax and as such includible or not includible in the value of molasses-Held: Administrative charges levied, is in addition to and separate from the statutory price of molasses fixed wider section 10 of UP. Act, which is the normal price D under section 4(/)(a) of 1944
Judgments are the courts' own published copies, provided for study; they are not certified copies. Source: Indian Supreme Court & High Court Judgments, Dattam Labs (CC-BY-4.0)