Supreme Court · 2005 INSC 89 · Decided 22 February 2005
Triveni Glass LTD., Allahabad v. Union of India and ORS.
- Court
- Supreme Court of India
- Citation
- 2005 INSC 89 · [2005] 2 S.C.R. 223
- Case number
- CIVIL APPEAL No. 1115/2000
- Decided
- 22 February 2005
- Bench
- S.N. VARIAVA, AR. LAKSHMANAN, S.H. KAPADIA (3-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
B Centr~I Ei:cises and Salt Act, 1944-S~ction 4~/rus sheets-Valuation of-For levy of excise duty-/nc/usi~n of cost of wooden packing in l1Ssessabl~ value thereof-Permissibility"of-Held : ·The cost .of wooden packing is C inc/udible In the assessable value of glass sheets-Homer, if the not to be· included in the value of glass sheets.· .. ;; ' .. , . . Appellani-manufacturer of glass sheets filed .a price list in which the co;t or wooden crates ~s~d for'packing the glass sheets was not included. Assistant Colleetor p~ssed orders including the costs ofthe wooden
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