Supreme Court of India
Commissioner of Central Excise, Noida v. M/s. Accurate Meters 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.
1 Supreme Court bench has cited this judgment.
What the Court ordered
For the reasons stated hereinbefore, we have no doubt in our mind that the authority in appeal as also the Tribunal were correct in their view that E the amount claimed by way of transportation charges and 1 insurance cannot be considered for determining the value of the electric meters supplied.
Judgment, page 12
From the headnote
Central Excise Act, 1944 - s.4 - Central Excise c Valuation (Determination of Price of Excisable Goods) Rules, 2000 - rr. 4 and 5 - Two separate contracts entered into by and between assessee and the State Electricity Boards; one in respect of supply of electric meters and another for transportation and transit insurance thereof - Assessee was to transport the goods from factory gate to the place of State Electricity Boards at specified rates - Computation of Excise Duty - Dispute over valuation of goods - Whether amount claimed by way of transportation charges and insurance could be
Where later benches applied it
Of those, 1 referred to
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