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Brooke Bond India Ltd. vs Union Of India And Ors. on 24 September, 1982 Equivalent

question of law requiring decision is whether the definition of "value", as given in Section 4(4)(d) of the Central Excises ... such manner as may be prescribed and at the rate set forth in the First Schedule. "Vegetable product" is one of excisable goods

manufactured in India in the prescribed manner and at the rates set forth in the first schedule. Sub-clause (2) empowers the Central Government ... notify tariff values of articles enumerated and to alter any tariff value for the time being in force. Manufacture is defined in Section

Modi Rubber Ltd. vs Union Of India And Others on 6 August, 1982 Equivalent citations

Khandelwal Metal And Engg. vs Union Of India And Others on 19 October, 1982 Equivalent

Jayprakash Match Works, Kovilpatti And ... vs Union Of India And Ors. on 3 March, 1982

prescribed on all excisable goods at the rates set forth in First Schedule to the Act . Under sub-section (2) thereof, Central Excise ... excisable goods and it reads as follows : "4(4)(d). 'Value' in relation to any excisable goods. - (i) Where the goods