Supreme Court · 2008 INSC 382 · Decided 14 March 2008
Commissioner of Central Excise, Vapi v. M/S. Kraftech Products INC.
- Court
- Supreme Court of India
- Citation
- 2008 INSC 382 · [2008] 5 S.C.R. 251
- Case number
- CIVIL APPEAL No. 2597/2005
- Decided
- 14 March 2008
- Bench
- S.B. SINHA, V.S. SIRPURKAR (2-judge bench)
- Outcome
- Disposed off
- Case type
- Civil
- Acts & sections cited
- Central Excise Act Section 4, 4A
Headnote
251 -I COMMISSIONER OF CENTRAL EXCISE, VAPI A v. M/S. KRAFTECH PRODUCTS INC. (Civil Appeal No. 2597 of 2005) MARCH 14, 2008 B -./ (S.B. SINHA AND V.S. SIRPURKAR, JJ.) Central Excise Act, 1944; Ss. 4 & 4A/Standard of Weights and Measures (Packaged Commodity) Act, 1976/Standard of Weights and Declaration of retail price on package - Requirement of - Levy of excise duty in terms of s. 4 or s. 4A of 1944 Act - Applicability of D exemption clause under r. 34 of the Rules - Held: Commodity --, in question being sold in multi piece package displaying weight contained therein - Thus,
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