SIDHOSONS & ANR. ETC. ETC. vs UNION OF INDIA & ORS. ETC. ETC.

The Supreme Court held that under Section 2(f) of the Central Excise and Salt Act, 1944, excise duty is to be assessed based on the market value of goods at the factory gate, not on the price fetched by buyers who add their brand name. The Court clarified that the value added by the brand name belongs to the brand owner and does not contribute to the manufacturer's market value for excise duty purposes. The writ petitions were allowed, establishing that the market value for excise duty is the price of goods sans brand name.