Supreme Court · 2004 INSC 309 · Decided 26 April 2004
Commissioner of Central Excise, Surat v. M/S. Surat Textile Mills LTD. and ORS.
- Court
- Supreme Court of India
- Citation
- 2004 INSC 309 · [2004] SUPP. 1 S.C.R. 640
- Case number
- CIVIL APPEAL No. 2357/2002
- Decided
- 26 April 2004
- Bench
- S. RAJENDRA BABU, AR. LAKSHMANAN, G.P. MATHUR (3-judge bench)
- Outcome
- Disposed off
- Case type
- Civil
Headnote
-c Central Excises and Salt Act, 1944-Excise duty-Levy of-Inclusion of advertisement expenditure if¥:urred by manufacturers' customers in the assessable value of the goods of the manufacturers-In different appeals CEGAT decided in favour as well as against revenue-On appeal, matters remitted Appeal Nos. 2357-236112002 Excise authorities held that expenses towards advertisement, which the owners of.the processed fabrics D incurred, but passed on to the dealers of these goods, were includible in the assessable value of the processed fabrics. Custom, Excise and Gold (Control) Appellate
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