Supreme Court · 1997 INSC 102 · Decided 4 February 1997
Geep Industrial Syndicate LTD. ETC. v. Collector of Central Excise, Allahabad
- Court
- Supreme Court of India
- Citation
- 1997 INSC 102 · [1997] 1 S.C.R. 907
- Case number
- CIVIL APPEAL No. 4608/1996
- Decided
- 4 February 1997
- Bench
- B.P. JEEVAN REDDY, K.S. PARIPOORNAN (2-judge bench)
- Outcome
- Directions issued
- Case type
- Civil
Headnote
Excise Law: Central Excises ~nd Salt Act, 1944: Section 4(4)(d)(i). Excise dutj-Packing-"Value" of-In computing value of goods pack­ ed-Test detennination of-Batteries and torches were initially packed in small boxes which were packed in medium size cartons and which, in tum, A B c whether packing provided at the time of delivery of the goods at the gate was necessary for th i purpose of putting them in a condition in which they were D generally sold in the wholesale market at the factory gate-In the instant case, packing was necessary only for protecting goods from
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