Content Provider | Supreme Court of India |
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e-ISSN | 30484839 |
Language | English |
Access Restriction | NDLI |
Subject Keyword | 1985 Tariff Heading 3305.90 Central Excise Act Ss. 4(4)(c) and 35 (CJ/Central Excise Tariff Act 1944 |
Content Type | Text |
Resource Type | Law Judgement |
Jurisdiction | India |
Case Type | Appeal |
Court | Supreme Court of India |
Disposal Nature | Appeal Dismissed |
Headnote | Central Excise Act, 1944; Ss. 4(4)(c) and 35 (C)/Central Excise Tariff Act, 1985; Tariff Heading 3305.90: Valuation-Levy of excise duty-Instant hair colour/Bigen-Tariff Heading 3305.90-Claim of deduction in respect of certain items of expenditure-Held: In view of the change in the organizational set up of the assessee, the question of related person ought to be decided first before deciding the claim of the deduction-Since the question was already answered by the Supreme Court in another case between the same parties, appeal dismissed on merit. Respondent-assessee, manufacturer of instant hair colour, brand name "Bigen", selling their entire production to Mis. Nemaru Coiffure (M/ s. Nemaru). There arose a dispute as to the valuation of the goods as the assessee had claimed deduction of certain items of expenditure from the assessable value for the period 1/88 to 3/93. The Tribunal allowed the claim for certain period and remanded the matter to Revenue to reconsider the question of 'related person' due to change in organizational set up in order to determine the duty for the remaining period. Hence the present appeal. |
Judge | Honble Mr. Justice S.H. Kapadia |
Neutral Citation | 2005 INSC 177 |
Petitioner | Commissioner Of Central Excise, Belgaum |
Respondent | M/s. Akay Cosmetic (p) Ltd., Humbli |
SCR | [2005] 3 S.C.R. 141 |
Judgement Date | 2005-04-01 |
Case Number | 336 |
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