Supreme Court · 1995 INSC 17 · Decided 10 January 1995
Metal Box India LTD. v. The Collector of Central Excise, Madras
- Court
- Supreme Court of India
- Citation
- 1995 INSC 17 · [1995] 1 S.C.R. 136
- Case number
- CIVIL APPEAL No. 215/1989
- Decided
- 10 January 1995
- Bench
- B.P. JEEVAN REDDY, S.B. MAJMUDAR (2-judge bench)
- Outcome
- Case Partly allowed
- Case type
- Civil
Headnote
INDIA LTD. v. THE COLLECTOR OF CENTRAL EXCISE, MADRAS JANUARY 10, 1995 B [B.P. JEEVAN REDDY AND S.B. MAJMUDAR, JJ.) ...... Central Excises and Salt Act, 1944-Ss.4(l)(a), 4(4)(d)(ii), JJA-Ex- ~t- cisable good~Valuation off or charging excise dutyRecove1y of duties short c levied--Limitation f assessee's claim for deductions of rebates and discounts given to wholesale buye~Held, notional rate of interest on advances given by buyer to manufac- turer should be reloaded in the price so as to reflect correct price of goods D sold by manufacturer--For a wholesale buyer concession by
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