Supreme Court · 2009 INSC 293 · Decided 3 March 2009
Commissioner of Central Excise, Noida v. M/S. Accurate Meters LTD.
- Court
- Supreme Court of India
- Citation
- 2009 INSC 293 · [2009] 3 S.C.R. 1146
- Case number
- CIVIL APPEAL No. 5901/2006
- Decided
- 3 March 2009
- Bench
- S.B. SINHA, RAJENDRA MAL LODHA, A.K. GANGULY (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Central Excise Act Section 4
Headnote
Central Excise Act, 1944 - s.4 - Central Excise c Valuation (Determination of Price of Excisable Goods) Rules, 2000 - rr. 4 and 5 - Two separate contracts entered into by and between assessee and the State Electricity Boards; one in respect of supply of electric meters and and transit insurance thereof - Assessee was D to transport the goods from factory gate to the place of State Electricity Boards at specified rates - Computation of Excise Duty - Dispute over valuation of goods - Whether amount claimed by way of transportation charges and insurance could
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