Siddhartha Tubes Ltd. v. Commissioner of Customs & Central Excise, Indore (M.P.)

M/S. Maruti Suzuki India Ltd vs. Commnr. of Central Excise, New Delhi

The appeal stands disposed of in the aforesaid terms

Bench: Processing & Hence A Substantial Increase In The Value Of These Inputs Has Escaped Payment Of Duty On Account Of Value Addition In Such Inputs After Processing. More Specifically, What Was Alleged Was That Various Spare Parts Relatable To Motor Vehicles That Were Manufactured By The Appellant & Were Procured By It In The Form Of Bumpers, Grills, Etc., On Which The Process Of Electro Deposition Coating, Namely, Edc Took Place (Which Was In The Nature Of Anti-Rust So That The Shelf Life Of The Said Bumpers, Grills, Etc., Would Be Generally Increased) Have Escaped Duty On

…ills, etc., are of commercial use and liable to duty as such, even without any ED coating. Shri Guru Krishna Kumar, learned senior counsel, then cited Siddhartha Tubes Ltd. v. Commissioner of Customs & Central Excise, Indore (M.P.)[(2005) 13 SCC 559]. This case again concerned manufacture of galvanised pipes. This court, in a very significant passage, stated: “At the outset, we may state that value is the function of price under section 4(4)(d)(i) of the Act. The concept of "valuation" is different from the concept of "manufacture". Under section 3 of the Act, the levy is on the manuf…

M/S. Maruti Suzuki India Ltd vs. Commnr. of Central Excise, New Delhi

The appeal stands disposed of in the aforesaid terms

Bench: Processing & Hence A Substantial Increase In The Value Of These Inputs Has Escaped Payment Of Duty On Account Of Value Addition In Such Inputs After Processing. More Specifically, What Was Alleged Was That Various Spare Parts Relatable To Motor Vehicles That Were Manufactured By The Appellant & Were Procured By It In The Form Of Bumpers, Grills, Etc., On Which The Process Of Electro Deposition Coating, Namely, Edc Took Place (Which Was In The Nature Of Anti-Rust So That The Shelf Life Of The Said Bumpers, Grills, Etc., Would Be Generally Increased) Have Escaped Duty On

…ills, etc., are of commercial use and liable to duty as such, even without any ED coating. Shri Guru Krishna Kumar, learned senior counsel, then cited Siddhartha Tubes Ltd. v. Commissioner of Customs & Central Excise, Indore (M.P.)[(2005) 13 SCC 559]. This case again concerned manufacture of galvanised pipes. This court, in a very significant passage, stated: “At the outset, we may state that value is the function of price under section 4(4)(d)(i) of the Act. The concept of "valuation" is different from the concept of "manufacture". Under section 3 of the Act, the levy is on the manuf…

Commnr. of Customs & Central Excise, Goa vs. M/S. Phil Corporation Ltd

The appeal of the appellant is allowed

…http://JUDIS.NIC.IN SUPREME COURT OF INDIA Page 1 of 13 CASE NO.: Appeal (civil) 2215 of 2002 PETITIONER: Commissioner of Customs & Central Excise, Goa RESPONDENT: Phil Corporation Ltd. DATE OF JUDGMENT: 07/02/2008 BENCH: Ashok Bhan & Dalveer Bhandari JUDGMENT: J U D G M E N T WITH C.A. Nos.7325-7326/2001 & 7242-7243 OF 2002 Dalveer Bhandari, J. 1. We propose to dispose of the aforesaid appeals by this judgment because common questions of law are involved in these appeals. In order to avoid repetition, the facts of Civil Appeal No.2215 of 2002 are recapitulated in order to comprehend the controversy…