Supreme Court · 1996 INSC 1132 · Decided 1 October 1996
Union of India and ORS. ETC. v. Metal Box CO. of India LTD. ETC.
- Court
- Supreme Court of India
- Citation
- 1996 INSC 1132 · [1996] SUPP. 7 S.C.R. 134
- Case number
- CIVIL APPEAL No. 100/1981
- Decided
- 1 October 1996
- Bench
- B.P. JEEVAN REDDY, S.C. SEN (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
Central Excises and Salt Act 1944-Sections 3 & ~Valuation of Ex­ cisable Article-Extruded aluminium tube-Post/extrusion operations-­ Whether included in the assessable value of the tube-Held the whole sale C cash p1ice and all expenses incwred upto the date of delive1y of goods are aluminium tubes by "Extrusion Process". Further several operations like coating, printing, fitting plastic caps etc. are done to the tube which are post extrusion D process. An agreement was reached between the respondent company and Colgate Palmolive India Ltd. to purchase
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)