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1 - 10 of 24 (0.65 seconds)Central Excise Tariff Act, 1985
Section 4 in Central Excise Tariff Act, 1985 [Entire Act]
Section 4 in The Central Excise Act, 1944 [Entire Act]
Section 3 in Central Excise Tariff Act, 1985 [Entire Act]
The Central Excise Act, 1944
M/S Sprint Rpg India Ltd vs Commissioner Of Customs-I, Delhi on 20 January, 2000
On an appeal preferred therefrom by the assessee, a Division Bench of
this Court in Sprint R.P.G. India Ltd. Vs. Commissioner of Customs-I, Delhi
[2000 (116) E.L.T. 6 (SC) : (2000) 2 SCC 486], upon taking into
consideration the rules of interpretation mentioned in the First Schedule
appended to the Customs Tariff Act which lay down the general rules for
interpretation and classification of goods, held:
Section 3 in The Customs Tariff Act, 1975 [Entire Act]
Union Of India (Uoi) And Ors. vs Bombay Tyre International Ltd. And Ors. on 9 May, 1983
In the instant case, having regard to the decision of this Court in
Bombay Tyre International Ltd. (supra) the excisable value of the computer
has been disclosed. The cost of loading the softwares which would enhance
the value of the goods had also been added. There cannot, thus, be any
doubt whatsoever that while computing such costs of manufacturing
expenses which would add to the value of the excisable goods (in this case
the computer) must be taken into consideration but not the value of any other
goods which is not excisable.
M/S O.R.G. Systems, Baroda vs Collector Of Central Excise, Vadodara on 21 July, 1998
In O.R.G. Systems (supra), the principal issues in controversy were: