M/S.GTC INDUSTRIES LTD. vs COMMNR.OF CENT.EXCISE,BARODA — C.A. No. 2228/1998

Case Summary: GTC Industries Ltd. v. Commissioner of Central Excise, Baroda (C.A. 2228/1998) GTC Industries challenged the excise duty assessment on cigarettes manufactured from duty-paid tobacco. The core dispute was whether a Rs. 5.50 per thousand cigarettes reduction should apply at the assessable value stage or at duty payment. The Supreme Court dismissed GTC's appeal, holding that the 1979 Notification clearly specified reduced duty rates (400% plus Rs. 15.50 instead of Rs. 21) for duty-paid tobacco cigarettes, making these reduced rates applicable when calculating assessable value. The Court rejected GTC's argument that full effect to the reduction was denied, citing Asstt. Collector v. Bata India Ltd., and concluded no deduction of Rs. 21 was permissible at the value determination stage. The appeal was dismissed with no order as to costs. This case analysis is maintained by casestatus.in based on publicly available court records.