Content Provider | Supreme Court of India |
---|---|
e-ISSN | 30484839 |
Language | English |
Access Restriction | NDLI |
Subject Keyword | 1944 – ss.3 and 4 Central Excise Act |
Content Type | Text |
Resource Type | Law Judgement |
Jurisdiction | India |
Act(s) Referred | Central Excise Act, 1944 (1 of 1944) |
Case(s) Referred | Referred Case 0 Referred Case 1 Referred Case 2 Referred Case 3 Referred Case 4 |
Case Type | Appeal |
Court | Supreme Court of India |
Disposal Nature | Reference Answered |
Headnote | Central Excise Act, 1944 – ss.3 and 4 – Whether s.4 of theCentral Excise Act, 1944 (as substituted with effect from 1-7-2000)and the definition of “transaction value” in clause (d) of sub-section(3) of s.4 are subject to s.3 of the Act – Held: The observationsmade in Acer India Ltd. to the effect that ‘transaction value’ definedwould be subject to the charging provisions contained in s.3 of theAct will have viewed in the context of a situation where an additionof the value of a non-dutiable item was sought to be made to thevalue of a dutiable item for the purpose of determination of thetransaction value of the composite item – This is the limited contextin which the subservience of s.4(3)(d) to s.3 was expressed and hasto be understood – If so understood, the views expressed in thatparagraph of Acer India Ltd. case cannot be read to be in conflictwith the decision of Bombay Tyre International Ltd..Central Excise Act, 1944 – ss.3 and 4 – Whether ss. 3 and 4of the Act despite being interlinked, operate in different fields –Held: The measure of the levy contemplated in s.4 of the Act is notcontrolled by the nature of the levy – So long a reasonable nexus isdiscernible between the measure and the nature of the levy both ss.3 and 4 would operate in their respective fields – The view expressedin Bombay Tyre International Ltd. is the correct exposition of thelaw in this regard.Central Excise Act, 1944 – ss.3 and 4 – Whether the conceptof “transaction value” makes any material departure from thedeemed normal price concept of the erstwhile s.4(1)(a) of the Act –Held: “Transaction value” as defined in s.4(3)(d) brought into forceby the Amendment Act, 2000, statutorily engrafts the additions tothe ‘normal price’ under old s.4 as held to be permissible in Bombay Tyre International Ltd. besides giving effect to the changeddescription of the levy of excise introduced in s.3 of the Act by theAmendment of 2000 – There is no discernible difference in thestatutory concept of ‘transaction value’ and judicially evolvedmeaning of ‘normal price’. |
Judge | Honble Mr. Justice Ranjan Gogoi |
Neutral Citation | 2018 INSC 500 |
Petitioner | Commissioner Of Central Excise, Indore |
Respondent | M/s Grasim Industries Ltd. Through Its Secretary |
SCR | [2018] 6 S.C.R. 1099 |
Judgement Date | 2018-05-11 |
Case Number | 3159 |
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