Supreme Court · 1995 INSC 336 · Decided 3 May 1995
The GOVT. of India and ORS. ETC. v. The Madras Rubber Factory LTD. ETC.
- Court
- Supreme Court of India
- Citation
- 1995 INSC 336 · [1995] 3 S.C.R. 1143
- Case number
- CIVIL APPEAL No. 3195/1979
- Decided
- 3 May 1995
- Bench
- B.P. JEEVAN REDDY, S.C. SEN, G.T. NANAVATI (3-judge bench)
- Outcome
- Case Partly allowed
- Case type
- Civil
Headnote
B Central Excises and Salt Ac~ 19#-S. 4(1)(a) read with s.4(2)--Deter­ mination of assessable value-Post-removal expenses, deduction of-Goods sold in course of wholesale trade not at place of removal but at depots outside factory gate-Held, expenses in maintaining depots cannot be deducted deductible. Central Excises and Salt Act 19#-S.4(4)(d)(i)--Determination of assessable value-Post-removal expenses, deduction of-<:ost ofpacking­ Held, is liable to be included in the value if such packing is necessary for putting the excisable article in condition in which sold in
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