UNION OF INDIA & ORS. vs GODFREY PHILIPS INDIA LTD. ETC. ETC.

The Supreme Court addressed the issue of whether the cost of corrugated fibre board containers should be included in the value of cigarettes for excise duty under Section 4(4)(d)(i) of the Central Excise and Salt Act, 1944. The Court held that these containers are not integral to the sale of cigarettes and thus their cost should be excluded from the value for excise duty purposes. The ruling reaffirmed the applicability of the doctrine of promissory estoppel, as the earlier representation by the Central Board of Excise and Customs was deemed binding until properly revoked.