Supreme Court of India
Commnr. of Central Excise, Faridabad v. M/s Food & Healthcare Specialities & Anr.
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
Resultantly, the appeals are allowed and the matter is remanded back to the Tribunal for the purpose of determining the nature of relationship between the Assessee and Heinz.
Judgment, page 15
From the headnote
Central Excise Act, 1944: c Section 4(1) · Valuation of excisable goods for purposes of charging of excise duty · Contract between merchant manufacturer and processor-assessee for blending and packing 'Glucon ' · Held: If the processor-assessee is not at arm's length with the merchant-manufacturer and is a 0 related person, assessable value for the purpose of levy of excise duty will have to be determined in accordance with the procedure contemplated ins. 4(1)(b) of the Act read with the relevant valuation Rules · Since neither did the Tribunal address this aspect of the matter nor did it
Authorities it was built on
- 1988 Ujagar Prints Etc. v. Union of India & Ors. Etc.
- 1989 Ujagar Prints Etc. Etc. v. Union of India & Ors.
- 1985 Empire Industries Limited & Ors. Etc. v. Union of India & Ors. Etc.
- 2000 M?s. Pawan Biscuits Co. Pvt. Ltd. v. Collector of Central Excise, Patna
- 2005 Commissioner of Central Excise, Indore v. M/s. S. Kumars Ltd. and Ors.
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.