CENTRAL EXCISE COMMISSIONER OF CENTRAL CENTRAL EXCISE BANGALORE vs M/S BHORUKA GASES LTD. — C.A. No. 4820/2008
Case under Section XII-B. Status: DISPOSED.
CNR: SCIN010136392008
Filing Date
08-May-2008
Registration No
C.A. No. 4820/2008
Diary Number
13639/2008
Order Date
11-May-2018
Document Type
Judgement - of Main Case
Neutral Citation
2018 INSC 480
Disposal Type
Dismissed
Data as of 03-Jul-2026
Acts & Sections
Petitioner(s)
CENTRAL EXCISE COMMISSIONER OF CENTRAL CENTRAL EXCISE BANGALORE
Adv. B. KRISHNA PRASAD
Respondent(s)
M/S BHORUKA GASES LTD.
Adv. NIKHIL NAYYAR (Dead / Retired / Elevated)
Hearing History
Judge: HON'BLE MR. JUSTICE RANJAN GOGOI, HON'BLE MR. JUSTICE N.V. RAMANA, HON'BLE MRS. JUSTICE R. BANUMATHI, HON'BLE MR. JUSTICE MOHAN M. SHANTANAGOUDAR and HON'BLE MR. JUSTICE S. ABDUL NAZEER
Next Week / Week Commencing / C.O.Week
Next Week / Week Commencing / C.O.Week
| Date | Purpose |
|---|---|
| 11-May-2018 | Next Week / Week Commencing / C.O.Week |
| 21-Feb-2018 | Next Week / Week Commencing / C.O.Week |
Summary The Supreme Court held that the measure of excise duty levy under Section 4 of the Central Excise Act is not controlled by the nature of the levy, and that value-added charges (such as packing, storage, and marketing expenses) incurred before clearance can be included in determining the assessable value. The court clarified that Sections 3 and 4 operate independently in their respective fields and that the "transaction value" concept statutory engrafts the permissible additions previously established in the Bombay Tyre case, resolving the perceived conflict between Bombay Tyre and Acer India precedents. This case analysis is maintained by casestatus.in based on publicly available court records.
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