Supreme Court of India · 2018-05-11
COMMISSIONER OF CENTRAL EXCISE vs M/S GOVIND POY OXYGEN LTD. THROUGH MANAGER
- Citation / case number
- SC 2008/26457
- Court
- Supreme Court of India
- Petitioner
- COMMISSIONER OF CENTRAL EXCISE
- Respondent
- M/S GOVIND POY OXYGEN LTD. THROUGH MANAGER
- Author
- HON'BLE THE CHIEF JUSTICE RANJAN GOGOI
- Bench
- HON'BLE THE CHIEF JUSTICE, HON'BLE MR. JUSTICE A.S. BOPANNA, HON'BLE MR. JUSTICE V. RAMASUBRAMANIAN
Judgment text excerpt
The Supreme Court addressed the applicability of charges such as packing, rental, and service fees in determining the value for excise duty under Section 4 of the Central Excise Act, 1944. The Court held that these charges should be included in the transaction value for excise duty assessment, clarifying the relationship between Sections 3 and 4 of the Act. The matter was referred to a larger bench due to conflicting precedents in Union of India v. Bombay Tyre International Ltd. and Commissioner of Central Excise, Pondicherry v. Acer India Ltd.