Supreme Court · 1988 INSC 192 · Decided 28 July 1988
Indian Oxygen LTD. v. Collector of Central EXCISE.
- Court
- Supreme Court of India
- Citation
- 1988 INSC 192 · [1988] SUPP. 1 S.C.R. 687
- Case number
- CIVIL APPEAL No. 2801/1987
- Decided
- 28 July 1988
- Bench
- SABYASACHI MUKHERJI, S. RANGANATHAN (2-judge bench)
- Outcome
- Disposed off
- Case type
- Civil
Headnote
LTD. v. COLLECTOR OF CENTRAL EXCISE. JULY 28, 1988 [SABYASACHI MUKHARJI AND S. RANGANATHAN, JJ.) Central Excises and Salt Act, 1944.: Section 4--Valuation of excisable goods-When ex-factory price is ascertainable, assessment to be made on that basis only-if ex-factory price is not ascertainable basis of actual evidence. The appellant has been manufacturing compressed oxygen and dissolved acetylene~ falling under tariff item No. l4H of the First Schedule to the Act. These items were sold to Government undertakings at the rates determined by DGS&D. In respect of other buyers the
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