MYSORE ROLLING MILLS (P) LTD. vs COLLECTOR OF CENTRAL EXCISE, BELGAUM

The Supreme Court dismissed the appeal regarding the addition of handling charges to the assessable value for excise duty under the Central Excise and Salt Act, 1944, specifically Sections 4, 11A, and 35L. The Court held that handling charges are part of the pre-manufacturing cost and must be included in the valuation for duty computation. The Court also clarified that the applicable limitation period for proceedings is five years, as per the retrospective operation of the relevant rules, thus rejecting the appellant's limitation argument.