Supreme Court: Courts Have Sometimes Failed Arbitration, With Interference Curing No Disease  ||  Supreme Court: Co-Heir Cannot Sell Other Heirs' Shares as Karta After Intestate Succession  ||  SC: Casual Labourers With Temporary Status are Eligible For Pension Even Without Regularisation  ||  Supreme Court: High Courts Must Record the Nature of Crime and Allegations While Quashing FIRs  ||  Delhi HC Rejected Pernod Ricard’s Plea Against Denial of Wholesale Liquor License over Excise Case  ||  Gujarat HC: Lalita Kumari Ruling Does Not Permit Deceased’s Kin to Invoke Art 226 For FIR Failure  ||  Ker HC: Denying Disability Pension to Army Personnel Based on Unreasoned Medical Opinion is Invalid  ||  Kerala HC Directs Family Courts to Follow Calcutta HC Custody Guidelines Till State Rules Framed  ||  Allahabad HC Allows LIC Employees to Be Engaged as Census Enumerators and Supervisors For Duties  ||  Supreme Court Unveiled Victim Protection Plan For Trafficking Survivors and Urged Legal Reforms    

Tata Chemicals Ltd. v. Collector of Central Excise, Ahmedabad - (Supreme Court) (06 Aug 2015)

Excluding value of packing material illegal in conditional return

MANU/SC/0841/2015

Excise

Not including the value of packing materials used to transport goods in the final sale price of goods is illegal, in the absence of an arrangement to return the same to the seller. The Court, upon perusing letters exchanged between the Assessee and the buyer, held that no arrangement existed between the two as the return of packing material by the buyer was conditional.

Relevant : Hindustan Polymers v. Collector of Central Excise MANU/SC/0298/1990 Mahalakshmi Glass Works (P) Ltd. v. Collector of Central Excise, Bombay MANU/SC/0265/1988 Commissioner of Central Excise v. Hindustan National Glass and Industries Ltd. MANU/SC/0199/2005 K. Radha Krishnaiah v. Inspector of Central Excise MANU/SC/0301/1986

Tags : EXCISE   VALUE   PACKING MATERIAL  

Share :        

Disclaimer | Copyright 2026 - All Rights Reserved