Supreme Court of India
Mahalakshmi Glass Works (p) Ltd. v. Collector of Central Excise, Bombay
INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.
What the Court ordered
We are of the opinion that the Tribunal came to the correct conclusion.
Judgment, page 6
From the headnote
Central Excises and Salt Act, 1944: Section 4(4)(d)(i)-Assessing of value in relation to. excisable goods-Whether price includes cost of packing-Arrangement between buyer and assessee for return of such packing is essential to determine the includibility. The appellant manufactured various types of glass Mltles which were assessed to duty under Item No. 23A of the Central Excise Tariff. It sold the glass bottles to the customers on wholesale basis packed iri gunny bags and cartons which were durable and returnable. According to the appellant it has been paying duty on glass bottles on the
Sign in free to read it
- The full judgment, page by page, as published in the Supreme Court Reports
- The ratio: what the Court held, verbatim, with the page it sits on
- Every bench that relied on it, and every bench that argued against it
- Search every reported judgment, by party, citation or question
- Download the PDF, copy pinpoint citations ready for a filing
An email address, no password.