Supreme Court · 1989 INSC 30 · Decided 27 January 1989
Ujagar Prints ETC. ETC. v. Union of India & ORS.
- Court
- Supreme Court of India
- Citation
- 1989 INSC 30 · [1989] 1 S.C.R. 344
- Case number
- WRIT PETITION (CIVIL) No. 12183/1985
- Decided
- 27 January 1989
- Bench
- R.S. PATHAK, SABYASACHI MUKHERJI, S. NATARAJAN, M.N. VENKATACHALIAH, S. RANGANATHAN (5-judge bench)
- Outcome
- Disposed off
- Case type
- Writ / Constitutional
- Acts & sections cited
- Constitution Article 32
Headnote
Central Excises and Salt Act, 1944/Central Excise Rules, 1944: Sections 2(f), 4/Rule 179-Processed fabric-Assessable value­ C Determination of-Judgment of the Court dated November 4, 1988- Clarified. D E F G On a civil miscellaneous petition for clarification of this Conrt's jndgment dated Court. HELD: The assessable value of the processed fabric would be the value oftbe grey-cloth in the hands ortbe processor plus the value of the job-work done plus manufacturing profit and manufacturing expenses whatever these may be, which will either be included in the price at the factory
Judgments are the courts' own published copies, provided for study; they are not certified copies. Source: Indian Supreme Court & High Court Judgments, Dattam Labs (CC-BY-4.0)