PEPSI FOODS vs COLLECTOR OF CENTRAL EXCISE, CHANDIGARH — C.A. No. 4051/1996

Case under Section I-B. Status: Disposed.

Disposed

CNR: SCIN010004911996

Filing Date

02-Mar-1996

Registration No

C.A. No. 4051/1996

Diary Number

491/1996

Order Date

25-Nov-2003

Document Type

Judgment - of Main Case

Disposal Type

Dismissed

Last updated 29-May-2026

Acts & Sections

Section I-B

Petitioner(s)

  1. 1.PEPSI FOODS

    Adv. V. BALACHANDRAN

Respondent(s)

  1. 1.COLLECTOR OF CENTRAL EXCISE, CHANDIGARH

    Adv. B. KRISHNA PRASAD

Case History

  1. Case disposedDisposed

  2. 25-Nov-2003

    Judgment - of Main CaseView PDF

  3. 14-Oct-2003

    ROP - of Main CaseView PDF

  4. 02-Mar-1996

    Case filed

    Registration No. C.A. No. 4051/1996

View Full Judgment
casestatus.in Summary

Case Summary: Pepsi Foods v. Collector of Central Excise, Chandigarh The Supreme Court upheld the Tribunal's decision that royalty payments (2.75% of retail price) collected by Pepsi Foods from bottlers for trademark use must be included in the assessable value of concentrate for excise duty purposes. The Court found an "inextricable nexus" between the concentrate sale and royalty obligation—bottlers could only purchase concentrate from Pepsi if they agreed to use the trademark and pay royalties, making royalty part of the overall consideration rather than an independent transaction. This case analysis is maintained by casestatus.in based on publicly available court records.

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