Supreme Court · 2007 INSC 854 · Decided 22 August 2007
Jayanti Food Processing (P) LTD. v. Commissioner of Central Excise, Rajasthan
- Court
- Supreme Court of India
- Citation
- 2007 INSC 854 · [2007] 9 S.C.R. 221
- Case number
- CIVIL APPEAL No. 2819/2002
- Decided
- 22 August 2007
- Bench
- ASHOK BHAN, V.S. SIRPURKAR (2-judge bench)
- Outcome
- Disposed off
- Case type
- Civil
- Acts & sections cited
- Central Excise Act Section 4, 4A
Headnote
A B Central Excise Act, 1944; Ss. 4, 4A/Standards of Weights and Measures Act, 1976/Standards of Weights and Measures (Packaged Commodities) Rules, 1977; Rr. 2(o), 2(p), 2(q), 2(r), 2(w), 2(x), 3, 6, 15, 16, 17, 23, 24 & 34 and C Notification No.62511612002-CA dated 28.2.2002: Valuation of of 1944 Act and r.34 of 1977 Rules-Scope and ambit of-Held: In terms ofS.4A of 1944 Act, valuation of the excisable goods for the purpose of assessment could be made when the goods are being sold D in packages-In terms of provisions uls.4A(i) of 1994 Act and SWM Act! Rules, declaration of retail
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