Supreme Court · 1996 INSC 625 · Decided 7 May 1996
The ASSTT. Collector of Central Excise v. Bata India LTD.
- Court
- Supreme Court of India
- Citation
- 1996 INSC 625 · [1996] SUPP. 2 S.C.R. 424
- Case number
- CIVIL APPEAL No. 8762/1994
- Decided
- 7 May 1996
- Bench
- A.M. AHMADI, B.L. HANSARIA, S.C. SEN (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
COLLECTOR OF CENTRAL EXCISE v. BATA !ND!A LTD. MAY 7, 1996 [AM. AHMADI, CJ, B.L. HANSARIA AND SUHAS C. SEN JJ.] Central Excises and Salt Act 1944, S. 4(4)(d)(ii); Central Excis,e Rules 1944, Rule 8( !)-Whether the benefit of exemption given to footwear can be claimed by the manufacturer even goods includes an amount of excise duty, no exclusion of the duty element from price for deter­ mination of value under s. 4( 4)( d)(ii) arises. D Under a notification issued under Rule 8(1) of the Central Excise Rules, 1944 ('Rules'), footwear the value of which was up to Rs. 60 per pair was
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