Supreme Court · 1988 INSC 186 · Decided 26 July 1988
Mahalakshmi Glass Works (P) LTD. v. Collector of Central Excise, Bombay
- Court
- Supreme Court of India
- Citation
- 1988 INSC 186 · [1988] SUPP. 1 S.C.R. 587
- Case number
- CIVIL APPEAL No. 1037/1988
- Decided
- 26 July 1988
- Bench
- SABYASACHI MUKHERJI, S. RANGANATHAN (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
(P) LTD. v .. COLLECTOR OF CEN>RAL EXCISE, BOMBAY JULY 26, 1988 [SABYASACHI MUKHARJI ANDS. RANGANATHAN, JJ.) Central Excises and Salt Act, 1944: Section 4(4)(d)(i)-Assessing of value in relation to. excisable goods-Whether price includes cost of packing-Arrangement between buyer and of the Central Excise Tariff. It sold the glass bottles to the customers on wholesale basis packed iri gunny bags and cartons which were durable and returnable. According to the appellant it has been paying duty on glass bottles on the basis of the" assessable value which included
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