Supreme Court · 2015 INSC 547 · Decided 6 August 2015
M/S. Tata Chemicals LTD. v. The Collector of Central Excise, Ahmedabad
- Court
- Supreme Court of India
- Citation
- 2015 INSC 547 · [2015] 8 S.C.R. 1009
- Case number
- CIVIL APPEAL No. 7251/2000
- Decided
- 6 August 2015
- Bench
- DIPAK MISRA, V. GOPALA GOWDA (2-judge bench)
- Outcome
- Matter referred to larger bench
- Case type
- Civil
- Acts & sections cited
- Central Excise Act Section 4(4)(d)
Headnote
A B Central Excise Act, 1944: s. 4(4)(d) - Co'Stof packing C material/gunny bags returnable for reuse by the assessee­ seller- Inclusion in assessable value- Whetherthe price of the gunny bags be included in the assessable value of the soda ash for the purpose of levy of - Per Dipak Misra, J - Once the existence of arrangement and 0 choice to return the pac~ing material for reuse are established for the period in question, the packing cost would not be included- Per II. Gopala Gowda, J - In order to arrive at conclusion that the assessee is not liable to get the
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