Supreme Court · 2015 INSC 742 · Decided 7 October 2015
Commissioner of Customs and Central Excise, Nagpur v. M/S. Ispat Industries LTD.
- Court
- Supreme Court of India
- Citation
- 2015 INSC 742 · [2015] 15 S.C.R. 259
- Case number
- CIVIL APPEAL No. 637/2007
- Decided
- 7 October 2015
- Bench
- A.K. SIKRI, R.F. NARIMAN (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
Excise Laws - Central Excise and Salt Act, 1944 - s.4 B - Valuation of excisable goods - Place of removal of goods C for purpose of s. 4 of the Act - Period involved being 28.09.1996 to 31.03.2003 - Whether, by virtue of a transit insurance policy in the name of the manufacturer, to be recovered on freight charges incurred for transportation of goods from the factory gate to the buyer's D premises, treating the buyer's premises as the place of removal - Held: s.4 as substituted by the 1973 Amendment Act suffered a further amendment in 1996 - The amendments carried out
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