Supreme Court · 1983 INSC 148 · Decided 7 October 1983
Union of India & ORS. ETC. ETC. v. Bombay Tyre International LTD. ETC. ETC.
- Court
- Supreme Court of India
- Citation
- 1983 INSC 148 · [1984] 1 S.C.R. 347
- Case number
- CIVIL APPEAL No. 2269/1980
- Decided
- 7 October 1983
- Bench
- P.N. BHAGWATI, R.S. PATHAK, AMARENDRA NATH SEN (3-judge bench)
- Outcome
- Disposed off
- Case type
- Civil
- Acts & sections cited
- Constitution Article 246; Companies Act
Headnote
- 347 UNION OF INDIA & ORS. ETC. ETC.· v. BOMBAY TYRE INTERNATIONAL LTD. ETC. ETC. October 7, 1983 [P.N. BHAGWATI, R.S. PATHAK AND AMARENDRA NATH SEN, JJ.) . . Central ExciseS and Salt A.ct, 1944 (1 of 1944)-0/d s. 4 prior to and new s. 4 after a1nendment by the .Cen1ral Excises and leVy-Vcilue-Whether can be confined to manufacturing cost and manufacturing profit only-Whether pos.t ma11ufact1irlng,eXpenses like freight,· insurance and packinK etc.- can be iiicluded in the value of article. , . Central Excises and Salt Aci, 1944-S. 4 (4) (c)-De/in1tion of
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)