Supreme Court · 1989 INSC 171 · Decided 2 May 1989
Union of India & ORS. v. Purolator India LTD.
- Court
- Supreme Court of India
- Citation
- 1989 INSC 171 · [1989] 2 S.C.R. 871
- Case number
- CIVIL APPEAL No. 1491/1988
- Decided
- 2 May 1989
- Bench
- SABYASACHI MUKHERJI, S. RANGANATHAN (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
B .,J. . Central Excises and Salt Act, 1944. Sections 4(J)(a), 4(4)(c) "Assessee--Manufacturing and selling filters in the brand name of i<c customers-Excise duty-Assessment of. - c The respondent company, manufacturer of filters, was selling the goods to its customers under brand names. Notices, requiring assessable value to be determined at the price the buyers of the respondent company sold the goods, issued to the respon- dent were challenged by it and quashed by the High Court. Hence this D appeal by the Revenue. Dismissing the appeal, this Court -~ HELD: 1. For the
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