M/S. PRABHAT ZARDA FACTORY LIMITED vs COMMISSIONER OF CENTRAL EXCISE . — C.A. No. 4808 - 4809/2000

Case under Section I-B. Status: Disposed.

Disposed

CNR: SCIN010121622000

Filing Date

24-Jul-2000

Registration No

C.A. No. 4808 - 4809/2000

Diary Number

12162/2000

Order Date

14-Nov-2002

Document Type

ROP - of Main Case

Disposal Type

Dismissed

Last updated 05-Jun-2026

Acts & Sections

Section I-B

Petitioner(s)

  1. 1.M/S. PRABHAT ZARDA FACTORY LIMITED

    Adv. V. BALACHANDRAN

Respondent(s)

  1. 1.COMMISSIONER OF CENTRAL EXCISE .

    Adv. B. KRISHNA PRASAD

Case History

  1. Case disposedDisposed

  2. 14-Nov-2002

    ROP - of Main CaseView PDF

  3. 24-Jul-2000

    Case filed

    Registration No. C.A. No. 4808 - 4809/2000

View Full Judgment
casestatus.in Summary

Summary: C.A. No. 004808-004809/2000 - M/S. Prabhat Zarda Factory Limited v. Commissioner of Central Excise Outcome: The Supreme Court allowed Prabhat Zarda Factory's appeals on November 14, 2002. The Court held that freight and insurance charges up to the depot are includible in assessable value for excise purposes, but freight and insurance for delivery to customers *from* the depot are not includible, distinguishing the case from the factory-gate sales scenario in *Escorts JCB Ltd*. This case analysis is maintained by casestatus.in based on publicly available court records.

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