Supreme Court · 1989 INSC 253 · Decided 23 August 1989
Hindustan Polymers ETC. ETC. v. Collector of Central Excise, ETC. ETC.
- Court
- Supreme Court of India
- Citation
- 1989 INSC 253 · [1989] 3 S.C.R. 974
- Case number
- CIVIL APPEAL No. 4339/1986
- Decided
- 23 August 1989
- Bench
- SABYASACHI MUKHERJI, S. RANGANATHAN, J.S. VERMA (3-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
t Central Excises and Salt Act, 1944: Sections 2(f}, 3, 4(4}(d), 35(L)(b) & First Schedule Tariff Item No. 68-Fusel oil/Styrene --Monomer-Drums supplied by buyer-Value of drums-Whether to be l excluded from 'assessable value'. c The appellant company /assessee manufactures and sells fusel oil/ Item No. 68 of the 1st Schedule to the Central Excises and Salt Act, 1944. The said fusel oil/styrene Monomer is sold in bulk and generally delivered to the customers at the D appellant's factory in road tankers. Some times it is supplied in drums brought by the rnstomers who are not charged
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