Supreme Court · 2002 INSC 488 · Decided 21 November 2002
Dugar Electronics v. Collector of Central Excise, Calcutta
- Court
- Supreme Court of India
- Citation
- 2002 INSC 488 · [2002] SUPP. 4 S.C.R. 309
- Case number
- CIVIL APPEAL No. 9918/1995
- Decided
- 21 November 2002
- Bench
- S.S.M. QUADRI, ARIJIT PASAYAT (2-judge bench)
- Outcome
- Disposed off
- Case type
- Civil
Headnote
B Central Excise and Salt Act, 1944 : S.s. 4(1) (a) and (b)-Excisable goods-Valuation of-For purposes of charging excise duty-Tape recorders manufactured by assessee-Moulds and C other parts got prepared by 'P' at its cost from third parties and supplied to assessee free of cost-Price of tape that price declared by assessee was not 'full commercial value '-It fixed the price of goods at the rate at which ''P'' sold the sa1ne to its dealers and re1nitted the case to adjudicating authority as in D its ~pinion assessee was entitled to certain deductions which were not allowed­ Held,
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