Govt. of India v. Madras Rubber Factory Ltd.

77 ELT 433Reported decision1995#25608 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 346,713 Indian tax judgments — from 2005 to 2015.

Judgments citing Govt. of India v. Madras Rubber Factory Ltd.

Commissioner of Customs and C.E.Nagpur vs. M/S. Ispat Industries Ltd

C.A. No.-000637-000637 - 2007Supreme Court07 Oct 2015
Section 4

…Page 1 JUDGMENT REPORTABLE IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NO. 637 OF 2007 COMMISSIONER OF CUSTOMS …APPELLANT AND CENTRAL EXCISE, NAGPUR VERSUS M/S. ISPAT INDUSTRIES LTD. …RESPONDENT J U D G M E N T R.F. Nariman, J. 1. The issue involved in the present appeal is whether, by virtue of a transit insurance policy in the name of the manufacturer, excise duty is liable to be recovered on freight charges incurred for transportation of goods from the factory gate to the buyer’s premises, treating the buyer’s premises as the place of removal. 2. M/s Ispat Indus…

Commissioner of Customs and C.E.Nagpur vs. M/S. Ispat Industries Ltd

C.A. No.-000637-000637 - 2007Supreme Court07 Oct 2015
Section 4

…Page 1 JUDGMENT REPORTABLE IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NO. 637 OF 2007 COMMISSIONER OF CUSTOMS …APPELLANT AND CENTRAL EXCISE, NAGPUR VERSUS M/S. ISPAT INDUSTRIES LTD. …RESPONDENT J U D G M E N T R.F. Nariman, J. 1. The issue involved in the present appeal is whether, by virtue of a transit insurance policy in the name of the manufacturer, excise duty is liable to be recovered on freight charges incurred for transportation of goods from the factory gate to the buyer’s premises, treating the buyer’s premises as the place of removal. 2. M/s Ispat Indus…

Comnr. of Central Excise, Calcutta vs. Hindustan National Glass & Inds. Ltd

C.A. No.-007313-007421 - 1999Supreme Court11 Mar 2005
For Respondent: Hindustan National Glass and Industries Ltd
Section 11A

…se of wholesale trade to a whole buyer which would be includible and not the cost of any additional or special packing. Aforesaid position was noted in M/s Hindustan Safety Glass Works Ltd. case (supra). In Government of India v. Madras Rubber Factory, (1995) 77 ELT 433, it was, inter alia, held as follows : ‘‘The test is : whether packing, the cost whereof is sought to be included is the packing in which it is ordinarily sold in the course of a wholesale trade to the wholesale buyer. In other words, whether such packing is necessary for putting the excisable article in the…

Govt. of India v. Madras Rubber Factory Ltd. (77 ELT 433) — Cited in 3 Judgments | BharatTax