Supreme Court of India
Dugar Electronics v. Collector of Central Excise, Calcutta
INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.
What the Court ordered
We are of the view that the price of goods fixed by the Tribunal cannot be sustained.
Judgment, page 4
From the headnote
Central Excise and Salt Act, 1944 : S.s. 4(1) (a) and (b)-Excisable goods-Valuation of-For purposes of charging excise duty-Tape recorders manufactured by assessee-Moulds and other parts got prepared by 'P' at its cost from third parties and supplied to assessee free of cost-Price of tape recorders declared by assessee not accepted by Revenue-Tribunal opined that price declared by assessee was not 'full commercial value '-It fixed the price of goods at the rate at which ''P'' sold the sa1ne to its dealers and re1nitted the case to adjudicating authority as in its ~pinion assessee was entitled…
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