Supreme Court · 2005 INSC 591 · Decided 28 November 2005
Procter & Gamble Hygiene & Health Care LTD. v. Commissioner of Central Excise, BHOPAL.
- Court
- Supreme Court of India
- Citation
- 2005 INSC 591 · [2005] SUPP. 5 S.C.R. 496
- Case number
- CIVIL APPEAL No. 3844/2000
- Decided
- 28 November 2005
- Bench
- ASHOK BHAN, S.H. KAPADIA (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Central Excise Act
Headnote
Central Excise Act, 1944/Central Excise Tariff Act, 1985; Chapter 34 of the Schedule to the Act with amendment; Ss. 2(/), 3, 4(4)(d)(i) and 1 lA(J): Valuation-Detergent powder-Repacking in sachets from bulk packs-Levy of differential amount of duty-Justification of-Held: Taxable event took place have decided the assessable value of bulk packs of the product in question as at the factory gate-Since repacking in sachets did not amount to manufacture at tf:le relevant time, tribunal ought to have decided the justification of assessing the value of bulk packs based on retail price of
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