Supreme Court · 2011 INSC 790 · Decided 9 November 2011
MIS. Essel Propack LTD. v. Commissioner of Central Excise, Mumbai-Ill
- Court
- Supreme Court of India
- Citation
- 2011 INSC 790 · [2011] 13 S.C.R. 91
- Case number
- CIVIL APPEAL No. 5043/2003
- Decided
- 9 November 2011
- Bench
- A.K. PATNAIK, ANIL R. DAVE (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Central Excise Act Section 35L(b)
Headnote
Central Excise Act, 1944: A B s.4 - Plastic caps put on plastic tubes - Inclusion of its c value in the plastic tubes manufactured and cleared from the factory of the assessee - Held: If the caps are manufactured separately and not in the same factory in which tubes are cannot form part of the assessable value of the tubes manufactured and cleared from 0 the factory - In the instant case, assessee manufacturing tubes on orders received from their customers and fixing plastic caps to the tubes in which case the value of the tubes fixed with caps are included in
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