Patna HC: Disciplinary Authority Cannot Impose Major and Minor Penalties in a Single Order  ||  Calcutta HC: Landlord Decides His Residential Needs; Courts Cannot Set Living Standards in Eviction  ||  Orissa HC: Second Marriage During Subsistence of First Remains Invalid Even After First Wife's Death  ||  Karnataka HC: Appeals Against Acquittal in Bailable Offences Lie Only Before High Court  ||  Supreme Court: Stamp Duty on an Agreement to Sell is Leviable Only if Possession is Transferred  ||  SC: Motive Becomes Irrelevant When Direct Evidence Such as a Dying Declaration is Available  ||  Supreme Court Issues Directions to CoC in Builder Insolvency Cases To Protect Homebuyers’ Interests  ||  MP High Court: Women Retain Reservation Benefits After Marriage if Caste is Recognized in Both States  ||  Allahabad HC: Police Must Prosecute Informants of False Firs, and IOs May Face Contempt if They Fail  ||  MP HP: Over-Age Candidate Cannot Claim Age Relaxation Due to Delay in Earlier Recruitment    

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