COMMISSIONER OF CENTRAL EXCISE vs M/S. ULTRA MARINE — C.A. No. 7143/2005

Case under Section XII-B. Status: Disposed.

Disposed

CNR: SCIN010194412005

Filing Date

07-Sep-2005

Registration No

C.A. No. 7143/2005

Diary Number

19441/2005

Order Date

11-May-2018

Document Type

Judgement - of Main Case

Neutral Citation

2018 INSC 476

Disposal Type

Dismissed as withdrawn

Last updated 30-Jun-2026

Acts & Sections

Section XII-B

Petitioner(s)

  1. 1.COMMISSIONER OF CENTRAL EXCISE

    Adv. B. KRISHNA PRASAD

Respondent(s)

  1. 1.M/S. ULTRA MARINE

    Adv. V. N. RAGHUPATHY

Case History

  1. Case disposedDisposed

  2. 08-Jul-2019

    Fixed Date by Court

    Hon'ble The Chief Justice Ranjan Gogoi, Hon'ble Mr. Justice Deepak Gupta and Hon'ble Mr. Justice Aniruddha Bose

  3. 11-May-2018

    Next Week / Week Commencing / C.O.Week

    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

  4. 21-Feb-2018

    First hearing

    Initial hearing scheduled

  5. 28-Jul-2009

    ROP - of Main CaseView PDF

  6. 07-Sep-2005

    Case filed

    Registration No. C.A. No. 7143/2005

Common Record of Proceedings — heard with connected matters

Lead case: SLP(C) No. 7878/2005

PDF 1
View Full Judgment
casestatus.in Summary

Case Summary: C.A. No. 007143/2005 The Supreme Court dismissed the Commissioner of Central Excise's appeal against M/S Ultra Marine & Pigments Ltd., holding that facility charges collected separately from customers for pipeline/transport infrastructure are not includible in the assessable value of gases under Section 4 of the Central Excise Act, 1944. The Court relied on precedent establishing that such charges constitute ancillary or allied services, not incidental to the sale of excisable goods. This case analysis is maintained by casestatus.in based on publicly available court records.

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