Content Provider | Supreme Court of India |
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e-ISSN | 30484839 |
Language | English |
Access Restriction | NDLI |
Subject Keyword | Customs Excise and Service Tax Appellate Tribunal Show cause notices Chewing tobacco Retail packages Retail Sale Retail sale price HDPE bags Group packages Declaration of retail sale price of the commodity on package Retail price of the goods Retail sale of the poly packs Packages intended for retail sale MRP on poly packs Display of price Excise duty Retail dealers Wholesale package Excisable goods Poly packs |
Content Type | Text |
Resource Type | Law Judgement |
Jurisdiction | India |
Act(s) Referred | Standards of Weights and Measures (packaged Commodities) Rules (0 of 1977) Central Excise Act, 1944 (1 of 1944) |
Case(s) Referred | Referred Case 0 |
Case Type | Appeal |
Court | Supreme Court of India |
Disposal Nature | Appeal Dismissed |
Headnote | Central Excise Act, 1944 – s.4A – Valuation of excisable goods with reference to retail sale price – When not applicable – Standards of Weight & Measures (Packaged Commodity) Rules, 1977 – rr.2 (q), (g), (x)(iii), 34 – HDPE (High-Density Polyethylene Bag) bags containing 100 poly packs containing 33 plus one smaller pack of chewing tobacco sold by the respondent, if was meant for retail sale and therefore be treated as a group package or it was a wholesale package not meant for retail sale: |
Judge | Hon'ble Mr. Justice Abhay.S. Oka |
Neutral Citation | 2024 INSC 470 |
Petitioner | Commissioner Of Central Excise, Jaipur -ii |
Respondent | M/s Miraj Products Pvt. Ltd. |
SCR | [2024] 7 S.C.R. 117 |
Judgement Date | 2024-07-08 |
Case Number | 143-147 |
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