Content Provider | Supreme Court of India |
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e-ISSN | 30484839 |
Language | English |
Access Restriction | NDLI |
Subject Keyword | 1940 - Central Excise Act 1944 Drugs and Cosmetics Act |
Content Type | Text |
Resource Type | Law Judgement |
Jurisdiction | India |
Case Type | Appeal |
Court | Supreme Court of India |
Disposal Nature | Appeal Allowed |
Headnote | .Drugs and Cosmetics Act, 1940 — Central Excise Act, 1944 — Drug manufacturing firm-loan licensee getting its medicaments manufactured through the job workers — Loan licensee, whether manufacturer — Payment of excise duty on goods - Liability of - Assessable value of goods — Determination of — Held: Manufacturing activity was done only by the job workers in their premises and with the help of their labour force and machinery — Job workers were not manufacturing the drugs as agents of the loan licensee or on behalf of the loan licensee, but were carrying out the manufacturing activity independently and thus, were manufacturers of the drugs as per the provisions of the Central Excise Act — Merely because the job workers had to adhere to the quality contro! or the specification with regard to the quality prescribed by the loan licensee, loan licensee would not be manufacturer and would not be liable to pay duty under the provisions of the Excise Act - Further, since the job workers are the manufacturers, the assessable value of the goods would be a sum total of cost of raw matenal, labour charges and profit of the job workers.. |
Judge | Hon'ble Mr. Justice Anil R. Dave Honble Mr. Justice Dipak Misra |
Neutral Citation | 2015 INSC 287 |
Petitioner | Commissioner Of Central Excise, Goa |
Respondent | M/s. Cosme Farma Laboratories Ltd. |
SCR | [2015] 4 S.C.R. 360 |
Judgement Date | 2015-04-07 |
Case Number | 1761 |
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