Supreme Court · 2015 INSC 856 · Decided 24 November 2015
Commissioner of Central Excise v. M/S Nestle India Limited
- Court
- Supreme Court of India
- Citation
- 2015 INSC 856 · [2015] 12 S.C.R. 222
- Case number
- CIVIL APPEAL No. 951/2008
- Decided
- 24 November 2015
- Bench
- A.K. SIKRI, R.F. NARIMAN (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Customs Act; Central Excise Act Section 3(1)
Headnote
222 A COMMISSIONER OF CENTRAL EXCISE B v. M/S NESTLE INDIA LIMITED (Civil Appeal No. 951 of 2008) NOVEMBER 24, 2015 [A. K. SIKRI AND R. F. NARIMAN, JJ.) Central Excise Valuation (Determination of Price of c Excisable Goods) Rules, 2000: r.8 - Clearance of product manufactured out of indigenous goods or cost of production u/ O r. 8 of rules - Held: Since the exemption notifications are applicable and since what has to be determined under the said notifications is excise duty payable in India, such duty could only be arrived at by applying r.8 in cases of captive consumption- Central
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