Supreme Court · 2018 INSC 500 · Decided 11 May 2018
Commissioner of Central Excise, v. M/S Grasim Industries LTD.THROUGH Its Secretary
- Court
- Supreme Court of India
- Citation
- 2018 INSC 500 · [2018] 6 S.C.R. 1099
- Case number
- CIVIL APPEAL No. 3159/2004
- Decided
- 11 May 2018
- Bench
- RANJAN GOGOI, N.V. RAMANA, R. BANUMATHI, MOHAN M. SHANTANAGOUDAR, S. ABDUL NAZEER (5-judge bench)
- Outcome
- Reference answered
- Case type
- Civil
- Acts & sections cited
- Central Excise Act Section 3, 4
Headnote
Central Excise Act, 1944 - ss.3 and 4 - Whether s.4 of the Central Excise Act, 1944 (as substituted with effect from 1-7-2000) and the definition of "transaction value" in clause (d) of sub-section (3) of s.4 are the Act - Held: The observations made in Acer India Ltd. to the effect that 'transaction value' defined would be subject to the charging provisions contained in s.3 of the Act will have viewed in the context of a situation where an addition of the value of a non-dutiable item was
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)