Supreme Court of India
The Asstt. Collector of Central Excise v. Bata India Ltd.
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
In view of the above and also in view of our decision in the case of c 77ie Asstt.
Judgment, page 19
From the headnote
Central Excises and Salt Act 1944, S. 4(4)(d)(ii); Central Excis,e Rules 1944, Rule 8( !)-Whether the benefit of exemption given to footwear can be claimed by the manufacturer even where Oze wholesale pri,ce of the footwear exceeds the limit of the exemption specified in the notification-Held, no; unless it is shown by the manufacturer that the price of the goods includes an amount of excise duty, no exclusion of the duty element from price for deter mination of value under s. 4( 4)( d)(ii) arises. Under a notification issued under Rule 8(1) of the Central Excise Rules, 1944 ('Rules'),
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