REGENT COMPUTRONICS PVT. LTD.

OGALE GLASS WORKS LTD Appellant

V/S

UNION OF INDIA Respondents

Referred Judgements :-

AMISMINC LID V. FOREIGN COMPENSATION COMMISSION [REFERRED TO]
EXTRUSION PROCESSES PRIVATE LIMITED V. NR JADHAV [REFERRED TO]
FIRST APPEAL NO 257 OF 1972,DT 16-9-1974 [REFERRED TO]
STATE OF KERALA V. RAMASWAMI LYER & SONS [REFERRED TO]
STATE OF BOMBAY V. MORARJI [REFERRED TO]
SANGRAN SINGH VS. ELECTION TRIBUNI KOTAH [REFERRED TO]
SALES TAX OFFICER BANARAS VS. AGRA BULLION EXCHANGE [REFERRED TO]
UJJAM BAI VS. STATE OF UTTAR PRADESH [REFERRED TO]
UNION OF INDIA UNION OF INDIA UNION OF INDIA HINDUSTAN LEVER LIMITED VS. DELHI CLOTH AND GENERAL MILLS COMPANY LIMITED :GANESH FLOUR MILLS CO LIMITED DELHI:MODI SUGAR MILLS:DELHI CLOTH AND GENERAL MILLS COMPANY LIMITED [REFERRED TO]
FIRM SETH RADHA KISHAN VS. ADMINISTRATOR MUNICIPAL COMMITTEE LUDHIANA [REFERRED TO]
KAMALA MILLS LIMITED VS. STATE OF BOMBAY [REFERRED TO]
STATE OF MADHYA PRADESH VS. BHAILAL BHAI:BHIKABHAI:CHHAGANBHAI:GOVINDBHAI:RATILAL:BHIKABHAI:SHIVABHAI:RAICHANDBHAI:HAZARILAL:MAGANBHAI:SANABHAI:MANSUKHLAL:KASTURCHAND:VENIBHAI:KALIDAS:CHHOTABHAI DEAD AFTER HIM DHAI BEN:AMARCHAND:BHAILAL BHAI:KHODABHAI A [REFERRED TO]
R ABDUL QUADER AND CO VS. SALES TAX OFFICER 2ND CIRCLE HYDERABAD [REFERRED TO]
BHARAT KALA BHANDAR LIMITED PRIVATE HIRABAI VS. MUNICIPAL COMMITTEE DHAMANGAON [REFERRED TO]
STATE OF KERALA VS. ALUMINIUM INDUSTRIES LIMITED [REFERRED TO]
NARESH SHRIDHAR MIRAJKAR VS. STATE OF MAHARASHTRA [REFERRED TO]
MUNICIPAL CORPORATION VS. NIYAMATULLAH [REFERRED TO]
RAJA KANDREGULA SRINIVASA JAGANNATHA RAO PANTULU BAHADUR GARU VS. STATE OF ANDHRA PRADESH [REFERRED TO]
BALLABHADAS MATHURDAS LAKHANI VS. MUNICIPAL COMMITTEE MALKAPUR [REFERRED TO]
UNION OF INDIA VS. TARACHAND GUPTA AND BROS [REFERRED TO]
M L SETHI VS. R P KAPUR [REFERRED TO]
D CAWASJI AND COMPANY D CAWASJI AND COMPANY VS. STATE OF MYSORE [REFERRED TO]
ATIC INDUSTRIES LIMITED VS. H H DEWA ASSTT COLLECTOR OF CENTRAL EXCISE [REFERRED TO]
PAYGONDA SURVGONDA PATIL VS. JINGONDA SURGONDA PATIL [REFERRED TO]
SRI SHIBA PRASAD SINGH DECEASED NOW REPRESENTED BY KALI PRASAD SINGHA VS. MAHARAJA SRISH CHANDRA NANDI [REFERRED TO]
SECRETARY OF STATE VS. MASK AND CO [REFERRED TO]

JUDGEMENT

(1.) This writ petition raises an important question of law as to whether the cost of packaging of excisable goods can be included for the purpose of determining the value thereof under section 4 of the Central Excises and Salt Act, 1944, (hereinafter referred to as "the Act"). Now, we should have thought that this question has already been determined and concluded by a Division Bench Judgment of this Court in (First Appeal No. 257 of 1972 delivered on the 16th of September, 1974)l by one of us (Mukhi, J.). It requires to be noticed that in that judgment reference is made to a judgment of the Supreme Court in (A.K. Roy v. Voltas Ltd.)A.I.R. 1973 S C 225. case in which the scope and content of section 4 of the Act was considered.

(2.) The learned Counsel for the respondents has, however, contended that these decisions did not conclude the questions which arise in the petition before us. He added that there were certain contentions which did not arise in previous cases. It will, therefore, be necessary to examine the ratio of these judgments in relation to the facts of this case. Before we discuss the contentions raised before us in this petition, it is necessary to set out the relevant facts, which fortunately are not many and largely undisputed. The petitioners, Messrs. Ogale Glass Works Ltd., manufacture at Ogalewadi as well as at Pimpri, among other things, glass and glassware. In particular, they manufacture tumblers, jars and pressed-ware bottles of different kinds as well as glass bricks and tiles.

(3.) These products are charged to Excise Duty ad valorem under the Act and the relevant Item in the First Schedule is Item 23-A, which reads as follows:

Click here to view full judgment.

OGALE GLASS WORKS LIMITED Vs. UNION OF INDIA

Referred Judgements :-

JUDGEMENT

QUick Links

Get in Touch

Email

Contact Numbers

Address