Supreme Court · 1986 INSC 221 · Decided 28 October 1986
Sidhosons & ANR. ETC. ETC. v. Union of India & ORS. ETC. ETC.
- Court
- Supreme Court of India
- Citation
- 1986 INSC 221 · [1987] 1 S.C.R. 82
- Case number
- WRIT PETITION (CIVIL) No. 1685/1979
- Decided
- 28 October 1986
- Bench
- M.P. THAKKAR, B.C. RAY (2-judge bench)
- Outcome
- Case Allowed
- Case type
- Writ / Constitutional
- Acts & sections cited
- Constitution Article 32
Headnote
Central Excise and Salt Act, 1944, s.2(f)-Market valu.,_..What is-For payment of excise duty-Brand name-Value of-When inclu- dible. · The petitioner-company in W .P. No. 1685 of 1979 is manufactur- _ 1 C ing electrical goods for M/s. Bajaj Electricals Limited, the buyers. As manufactured goods are accepted by the buyers, the petitioner-company app6es the label of the brand name of " the buyers, namely, •Bajaj' on the manufactured goods. The right to D sell these goods with the aforesaid brand name is solely and exclusively that of the buyers having regard
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