COLLECTOR OF CENTRAL EXCISE, DELHI v. KELVINATOR OF INDIA LTD

Citation: [1988] 3 S.C.R. 656

Court: Supreme Court of India

Bench: SABYASACHI MUKHERJI, S. RANGANATHAN

Case summary

---{ The Assistaot Collector by his order dated 18th August, 1986 held that four year service charge is includible in the value of the Regfrigerator for the purpose of assessment of central excise duty under section 4 of the Act.

Judgment text

---{ The Assistaot Collector by his order dated 18th August, 1986 held that four year service charge is includible in the value of the Regfrigerator for the purpose of assessment of central excise duty under section 4 of the Act.