Supreme Court of India
M/s. Tata Chemicals Ltd. v. The Collector of Central Excise, Ahmedabad
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 aforesaid analysis, I arrive at the D irresistible conclusion that the letters spell out an arrangement between the assessee and the buyers.
Judgment, page 24
From the headnote
Central Excise Act, 1944: s. 4(4)(d) - Co'Stof packing material/gunny bags returnable for reuse by the assessee seller- Inclusion in assessable value- Whetherthe price of the gunny bags be included in the assessable value of the soda ash for the purpose of levy of excise under the Act - Per Dipak Misra, J - Once the existence of arrangement and 0 choice to return the pac~ing material for reuse are established for the period in question, the packing cost would not be included- Per II. Gopala Gowda, J - In order to arrive at conclusion that the assessee is not liable to get the exemption from
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