Supreme Court · 1991 INSC 167 · Decided 31 July 1991
Texmaco LTD. v. Collector of Central Excise, Calcutta
- Court
- Supreme Court of India
- Citation
- 1991 INSC 167 · [1991] 3 S.C.R. 323
- Case number
- CIVIL APPEAL No. 5969/1990
- Decided
- 31 July 1991
- Bench
- M.N. VENKATACHALIAH, S.C. AGRAWAL (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
B Central Excise Rules, 1944-Rule 8-Notification No. 120/75 CE-D /-30. 4. 1975-Clause (iv )-Exemption from levy of duty-Value of wheel sets supplied by Railways-Whether exempted. The appellant pursuant to contracts entered into with the Railway c - Administration fabricated and delivered to the invoices, reflected only the price of the wagon- bodies without including the value of the "wheel-sets" on which the wagon-bodies were mounted. The goods were cleared for purposes of D Excise duties on such invoice-value. The Revenue raised demand for recovery of short-levy and
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