Collector Of Central Excise vs Wander Ltd.

The Supreme Court held that since the commodity 'Spelt' was exempt from tax as per the decision in Collector of Central Excise, Pune v. Frozen Foods (P) Ltd. - 1987 (27) E.L.T. 195, the question of valuation did not arise. The Court noted that a subsequent decision in Wander Ltd. v. Collector of Central Excise, Bombay - 1999 (110) E.L.T. 735, which classified 'Spelt' as an edible preparation, could not affect the current case as it was rendered later. Therefore, the appeal was dismissed without examining the correctness of the Tribunal's decision.