Content Provider | Supreme Court of India |
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e-ISSN | 30484839 |
Language | English |
Access Restriction | NDLI |
Subject Keyword | 1944: s. 4(4)(d) - Co'Stof packing material/gunny bags returnable for reuse by the assessee- seller- Inclusion in assessable value- Whetherthe price of the gunny bags be included in the assessable value of the soda ash for the purpose of levy of excise under the Act - Central Excise Act |
Content Type | Text |
Resource Type | Law Judgement |
Jurisdiction | India |
Case Type | Appeal |
Court | Supreme Court of India |
Disposal Nature | Others |
Headnote | Central Excise Act, 1944: s. 4(4)(d) - Costof packingmaterial/gunny bags returnable for reuse by the assessee-seller- Inclusion in assessable value- Whether the price ofthe gunny bags be included in the assessable value of thesoda ash for the purpose of levy of excise under the Act -Per Dipak Misra, J - Once the existence of arrangement andchoice to return the packing material for reuse areestablished for the period in question, the packing costwould not be included- Per II. Gopala Gowda, J - In order toarrive at conclusion that the assessee is not liable to get theexemption from payment of excise duty onĀ· the packingmaterial of soda ash, it has to be determined whether thegunny bags which are used for packing soda ash by theassessee were durable and returnable in nature and whetherthe same were returned to the assessee for re-use/repackingof soda ash and it has to be further determined whether therewas any arrangement, express or implied by the appellantwith its buyers of soda ash with regard to the returnability ofthe used gunny bags to it- In view of difference of opinion,matter referred to larger bench. |
Judge | Honble Mr. Justice Dipak Misra |
Neutral Citation | 2015 INSC 547 |
Petitioner | M/s. Tata Chemicals Ltd. |
Respondent | The Collector Of Central Excise, Ahmedabad |
SCR | [2015] 8 S.C.R. 1009 |
Judgement Date | 2015-08-06 |
Case Number | 7251-7302 |
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