Content Provider | Supreme Court of India |
---|---|
e-ISSN | 30484839 |
Language | English |
Access Restriction | NDLI |
Subject Keyword | Central Excises and Salt Act |
Content Type | Text |
Resource Type | Law Judgement |
Jurisdiction | India |
Case Type | Appeal |
Court | Supreme Court of India |
Disposal Nature | Appeal Allowed |
Headnote | CentraI Excises and Salt Act, 1944-Section 4 Glass sheets-Valuation of-For levy of excise duty-Inclusion of cost of wooden packing is assessable value thereof-Permissibility"of-Held : The cost of wooden packing is includible In the assessable value of glass sheets-Homer, if the packing is of durable and returnable nature, its cost not to be included in the value of glass sheets. Appellant-manufacturer of glass sheets filed a price list in which the cost or wooden crates used for 'packing the glass sheets was not included. Assistant Collector passed orders including the costs of the wooden packing in the assessable value of the glass sheets. Appeal thereagainst was allowed holding that the special packing was not necessary for making them marketable and thus the cost thereof was not includible in the value or the glass sheets: Despite the order in the appeal Assistant Collector approved price list by including the cost of wooden crates. Appellants filed Writ Petition seeking direction to Assistant Collector to exclude the cost of wooden crates as this order was in defiance of order in appeal. High Court held that the cost of wooden crates was includible in the assessable value of glass sheets; and that the wooden crates were not durable and returnable; that mere theoretical possibility of the crates being returned was not sufficient and there was no evidence of the return of the crates; and that 'durable' meant packing being of such nature that the manufacturer intended the repeated use of the same. Department had also filed Revision Petition wherein Customs, Excise and Gold (Control) Appellate Tribunal held that cost of wooden crates was not includible in the assessable value of glass sheets. In appeal, against the order of the High Court, the appellant contended that because as per the bills/invoices the packing was of durable and returnable nature and the same was to be refunded if returned intact after facilitating safe transport, the same was liable to be excluded from assessable value of glass sheets. |
Judge | Hon'ble Mr. Justice S.N. Variava |
Neutral Citation | 2005 INSC 89 |
Petitioner | Triveni Glass Ltd., Allahabad |
Respondent | Union Of India And Ors. |
SCR | [2005] 2 S.C.R. 223 |
Judgement Date | 2005-02-22 |
Case Number | 1115 |
National Digital Library of India (NDLI) is a virtual repository of learning resources which is not just a repository with search/browse facilities but provides a host of services for the learner community. It is sponsored and mentored by Ministry of Education, Government of India, through its National Mission on Education through Information and Communication Technology (NMEICT). Filtered and federated searching is employed to facilitate focused searching so that learners can find the right resource with least effort and in minimum time. NDLI provides user group-specific services such as Examination Preparatory for School and College students and job aspirants. Services for Researchers and general learners are also provided. NDLI is designed to hold content of any language and provides interface support for 10 most widely used Indian languages. It is built to provide support for all academic levels including researchers and life-long learners, all disciplines, all popular forms of access devices and differently-abled learners. It is designed to enable people to learn and prepare from best practices from all over the world and to facilitate researchers to perform inter-linked exploration from multiple sources. It is developed, operated and maintained from Indian Institute of Technology Kharagpur.
Learn more about this project from here.
NDLI is a conglomeration of freely available or institutionally contributed or donated or publisher managed contents. Almost all these contents are hosted and accessed from respective sources. The responsibility for authenticity, relevance, completeness, accuracy, reliability and suitability of these contents rests with the respective organization and NDLI has no responsibility or liability for these. Every effort is made to keep the NDLI portal up and running smoothly unless there are some unavoidable technical issues.
Ministry of Education, through its National Mission on Education through Information and Communication Technology (NMEICT), has sponsored and funded the National Digital Library of India (NDLI) project.
Sl. | Authority | Responsibilities | Communication Details |
---|---|---|---|
1 | Ministry of Education (GoI), Department of Higher Education |
Sanctioning Authority | https://www.education.gov.in/ict-initiatives |
2 | Indian Institute of Technology Kharagpur | Host Institute of the Project: The host institute of the project is responsible for providing infrastructure support and hosting the project | https://www.iitkgp.ac.in |
3 | National Digital Library of India Office, Indian Institute of Technology Kharagpur | The administrative and infrastructural headquarters of the project | Dr. B. Sutradhar bsutra@ndl.gov.in |
4 | Project PI / Joint PI | Principal Investigator and Joint Principal Investigators of the project |
Dr. B. Sutradhar bsutra@ndl.gov.in Prof. Saswat Chakrabarti will be added soon |
5 | Website/Portal (Helpdesk) | Queries regarding NDLI and its services | support@ndl.gov.in |
6 | Contents and Copyright Issues | Queries related to content curation and copyright issues | content@ndl.gov.in |
7 | National Digital Library of India Club (NDLI Club) | Queries related to NDLI Club formation, support, user awareness program, seminar/symposium, collaboration, social media, promotion, and outreach | clubsupport@ndl.gov.in |
8 | Digital Preservation Centre (DPC) | Assistance with digitizing and archiving copyright-free printed books | dpc@ndl.gov.in |
9 | IDR Setup or Support | Queries related to establishment and support of Institutional Digital Repository (IDR) and IDR workshops | idr@ndl.gov.in |