INDIAN OXYGEN LTD. v. COLLECTOR OF CENTRAL EXCISE

Citation: [1988] SUPP. 1 S.C.R. 687

Court: Supreme Court of India

Bench: SABYASACHI MUKHERJI, S. RANGANATHAN

Case summary

The value has to be computed under Section 4(l)(a) read with Section 4(4)(d)(i) of the Act, Where the wholesale price is ascertainable at the factory gate, the question of transportation charges becomes entirely irrelevant.

Judgment text

The value has to be computed under Section 4(l)(a) read with Section 4(4)(d)(i) of the Act, Where the wholesale price is ascertainable at the factory gate, the question of transportation charges becomes entirely irrelevant.