UNION OF INDIA & ORS. vs PUROLATOR INDIA LTD.

The Supreme Court dismissed the appeal against the Delhi High Court's order quashing show cause notices issued to the respondent regarding the assessable value of goods under the Central Excise Act. The Court upheld the High Court's finding that the notices were unjustified, referencing the principles established in a related case (Civil Appeal No. 859). The judgment reinforces the notion that brand name owners are to be treated as manufacturers for taxation purposes, but the method of determining assessable value must adhere to established legal standards.