Supreme Court · 2003 INSC 673 · Decided 25 November 2003
M/S Pepsi Foods LTD. v. Collector of Central Excise, Chandigarh
- Court
- Supreme Court of India
- Citation
- 2003 INSC 673 · [2003] SUPP. 6 S.C.R. 232
- Case number
- CIVIL APPEAL No. 4051/1996
- Decided
- 25 November 2003
- Bench
- P. VENKATARAMA REDDI, AR. LAKSHMANAN (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
Central Excise and Salt Act, 1944 : Section 4(a). Excise Duty-AYs 1992-93 and 1993-94-Sole consideration for C sale-Royalty amount-lnclusibility of-Jn assessable value of goods­ Assessee sold 'concentrate' to bottlers :Jut of which the bottlers manufactured soft drink beverages-Assessee : The sale of 'concentrate' and payment of royalty were integral operations and could not be dissociated from each · D other-The invoice price of 'concentrate' alone was not the sole consideration for sale of 'concentrate 'c.-Jt also included royalty amount­ Hence, royalty
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