M/S. UNITED GLASS, BANGALORE vs COLLECTOR OF CENTRAL EXCISE, BANGALORE

The Supreme Court upheld the Tribunal's decision regarding the valuation of bottles manufactured by the appellant under Rule 7 of the Central Excise (Valuation) Rules, 1975, and Section 4(1)(a) of the Central Excises and Salt Act. The Court clarified that different categories of bottles may require distinct valuation methods, and it is permissible to adopt the higher price declared by the appellant for certain categories while using Alembic's prices for others. The appeal was dismissed, affirming the Tribunal's directive for dual valuation based on price comparisons.