Supreme Court · 1997 INSC 803 · Decided 9 December 1997
Yatindranath Shukla and ORS. Kanpur v. Collector of Central Excise, Kanpur
- Court
- Supreme Court of India
- Citation
- 1997 INSC 803 · [1997] SUPP. 6 S.C.R. 359
- Case number
- CIVIL APPEAL No. 3030/1989
- Decided
- 9 December 1997
- Bench
- S.C. SEN, M. SRINIVASAN (2-judge bench)
- Outcome
- Disposed off
- Case type
- Civil
Headnote
B Excise Law: Central Excises and Salt Act, 1944 : Section 4. Excise duty-Exemption of-valuation-Method orHeld: Is the same C as for levy of duty-Hence, value per kg of chewing tobacco for pwpose of Exemption Notification No. 35/79-CE dated 1.3.1979 as amended by Notification No. 151/79-CE dated package in its entirety by the total weight of the package and not by the 11et weight of the co11tents of the package-Central Excise Rules, D 1944, R. 8(1)----Additional Duties of Excise (Goods of Special Importance) Act, 1957, S. 7(3) Excise duty-Packing mate1ial-Value of-lncludibility in-Held :
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