Supreme Court · 1985 INSC 211 · Decided 30 September 1985

Union of India & ORS. v. Godfrey Philips India LTD. Etc, ETC.

Court: Supreme Court of India
Citation: 1985 INSC 211 · [1985] SUPP. 3 S.C.R. 123
Case number: CIVIL APPEAL No. 1136/1977
Decided: 30 September 1985
Bench: P.N. BHAGWATI, R.S. PATHAK, AMARENDRA NATH SEN (3-judge bench)
Case type: Civil
Acts & sections cited: Constitution Article 141

Headnote

Central Excise and Salt Act 1944, Section 4(4) (d) (i) and ~xplanation thereto - 'value' - 'in a packed condition' - CoBt of such packing - Whether to be included for excise duty - Primary packing and secondary packing - Difference between. Cigarettes - Manufactured and packed in paper/card board in corrugated fibre board containers - Cost of corrugated fibre board containers Exclusion for levy of excise duty - Whether arises. Promissory estoppel Doctrine of promissory estoppel - Applicability of - Explained. Constitution of India 1950, Article 141 Supreme Court - Enunciation of law by a

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