Supreme Court · 1985 INSC 213 · Decided 30 September 1985
Joint Secretary to the Govt, of India and Others v. Food Specialities LTD.
- Court
- Supreme Court of India
- Citation
- 1985 INSC 213 · [1985] SUPP. 3 S.C.R. 165
- Case number
- CIVIL APPEAL No. 1723/1981
- Decided
- 30 September 1985
- Bench
- P.N. BHAGWATI, R.S. PATHAK, AMARENDRA NATH SEN (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Companies Act
Headnote
Central Excise & Salt Act, 1944 - Goods manufactured for and on behalf of buyer with buyer's trade mark - Goods sold to buyer at wholesale price - Determination of the value of goods for the purpose of levy of excise duty - Trade marks - Whether value of trade marks can be added to ' the C The respondent used to manufacture certain goods for sale in India by Messers Nestle's Products India Limited (for short Nestle's) under certain trade marks in respect of which the latter was registered as the ·sole registered user in India. The goods were supplied to Nestle's at
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