COMMNR. OF CENTRAL EXCISE, NEW DELHI vs M/S. MARUTI UDYOG LTD. — C.A. No. 6454/2000

Case under Section I-B. Status: Disposed.

Disposed

CNR: SCIN010156962000

Filing Date

18-Sep-2000

Registration No

C.A. No. 6454/2000

Diary Number

15696/2000

Order Date

22-Mar-2006

Document Type

ROP - of Main Case

Disposal Type

Dismissed

Last updated 08-Jun-2026

Acts & Sections

Section I-B

Petitioner(s)

  1. 1.COMMNR. OF CENTRAL EXCISE, NEW DELHI

    Adv. P. PARMESWARAN

Respondent(s)

  1. 1.M/S. MARUTI UDYOG LTD.

    Adv. M. P. DEVANATH

Case History

  1. Case disposedDisposed

  2. 22-Mar-2006

    ROP - of Main CaseView PDF

  3. 18-Sep-2000

    Case filed

    Registration No. C.A. No. 6454/2000

View Full Judgment
casestatus.in Summary

Case Summary On March 22, 2006, the Supreme Court dismissed all civil appeals filed by the Commissioner of Central Excise against Maruti Udyog Ltd. The core dispute concerned whether tool kits and jacks should be included in calculating the assessable value of vehicles for excise duty purposes. The Court upheld the Commissioner (Appeals) and Tribunal's reasoning that these items form part of the vehicles and must be included in the assessable value, finding their reasoning unexceptionable and warranting no interference. This case analysis is maintained by casestatus.in based on publicly available court records.

Explore other courts

High Courts District Courts
Search Another Case