1
REPORTABLE
IN THE SUPREME COURT OF INDIA
CIVIL APPELLATE JURISDICTION
CIVIL APPEAL No.3159 OF 2004
COMMISSIONER OF CENTRAL EXCISE, INDORE …APPELLANT(S)
VERSUS
M/S GRASIM INDUSTRIES LTD. THROUGH ITS SECRETARY …RESPONDENT(S)
WITH
C.A. Nos.3455/2004, 7272/2005, 2982-2985/2005, 2986/2005, 7143/2005, 2261/2006, 2246-2247/2008, 2934-2935/2008, 3528/2008, 4820/2008, 6695/2008, 2534/2009, 253/2010, 8541/2009, 445/2010, 1382/2010, 2003-2004/2010, 2430/2010, 2363/2010, 7174-7175/2010, 4696/2011, 6984/2011, 2705/2012
J U D G M E N T
RANJAN GOGOI, J.
1. First, the facts:
The respondent – Assessees are manufacturers of dissolved and
compressed industrial gases, liquid chlorine and other allied products.
Cotton yarn and Post Mix Concentrate manufactured by two other
individual assessees are also in issue. These articles are supplied to the
customers in tonners, cylinders, carboys, paper cones and HDPE bags,
BIBs, pipeline and canisters, which may be more conveniently referred to
2
as “containers”. In some cases the containers are provided by the
Assessees to the customers on rent whereas in others the customers
bring their own containers. For making available or for filling up the
containers provided by the customers the Assessees charge the
customers certain amounts under different heads viz. packing charges,
wear and tear charges, facility charges, service charges, del...