COMMISSIONER OF CENTRAL EXCISE vs M/S. GRASIM INDUSTRIES LTD. THROUGH ITS SECRETARY — C.A. No. 3159/2004

Case under Section COURT MASTER WING. Status: Disposed.

Disposed

CNR: SCIN010055902004

Filing Date

11-Mar-2004

Registration No

C.A. No. 3159/2004

Diary Number

5590/2004

Order Date

11-May-2018

Document Type

Judgement - of Main Case

Neutral Citation

2016 INSC 286, 2018 INSC 473

Disposal Type

Dismissed as not pressed

Last updated 18-Jun-2026

Acts & Sections

Section COURT MASTER WING

Petitioner(s)

  1. 1.COMMISSIONER OF CENTRAL EXCISE

    Adv. B. KRISHNA PRASAD

Respondent(s)

  1. 1.M/S. GRASIM INDUSTRIES LTD. THROUGH ITS SECRETARY

    Adv. RAJESH KUMAR

Case History

  1. Case disposedDisposed

  2. 11-May-2018

    Judgement - of Main CaseView PDF

  3. 11-May-2018

    ROP - of Main CaseView PDF

  4. 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

  5. 21-Feb-2018

    ROP - of Main CaseView PDF

  6. 21-Feb-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

  7. 13-Feb-2018

    ROP - of Main CaseView PDF

  8. 13-Feb-2018

    First hearing

    Initial hearing scheduled

  9. 30-Mar-2016

    ROP - of Main CaseView PDF

  10. 30-Mar-2016

    Judgment - of Main CaseView PDF

  11. 30-Mar-2016

    ROP - of Main CaseView PDF

  12. 29-Jan-2016

    ROP - of Main CaseView PDF

  13. 29-Jan-2016

    ROP - of Main CaseView PDF

  14. 27-Jan-2016

    ROP - of Main CaseView PDF

  15. 27-Jan-2016

    ROP - of Main CaseView PDF

  16. 22-Jan-2016

    ROP - of Main CaseView PDF

  17. 22-Jan-2016

    ROP - of Main CaseView PDF

  18. 18-Jan-2016

    ROP - of Main CaseView PDF

  19. 18-Jan-2016

    ROP - of Main CaseView PDF

  20. 11-Jan-2016

    ROP - of Main CaseView PDF

  21. 11-Jan-2016

    ROP - of Main CaseView PDF

  22. 11-Jan-2016

    ROP - of Main CaseView PDF

  23. 30-Jul-2009

    Judgment - of Main CaseView PDF

  24. 30-Jul-2009

    ROP - of Main CaseView PDF

  25. 21-Jul-2009

    ROP - of Main CaseView PDF

  26. 15-Jul-2009

    ROP - of Main CaseView PDF

  27. 14-Jul-2009

    ROP - of Main CaseView PDF

  28. 28-Apr-2009

    ROP - of Main CaseView PDF

  29. 16-Apr-2009

    ROP - of Main CaseView PDF

  30. 17-Mar-2009

    ROP - of Main CaseView PDF

  31. 26-Feb-2009

    ROP - of Main CaseView PDF

  32. 12-Feb-2009

    ROP - of Main CaseView PDF

  33. 15-Jan-2009

    ROP - of Main CaseView PDF

  34. 05-Nov-2008

    ROP - of Main CaseView PDF

  35. 14-Oct-2008

    ROP - of Main CaseView PDF

  36. 23-Sep-2008

    ROP - of Main CaseView PDF

  37. 28-Aug-2008

    ROP - of Main CaseView PDF

  38. 06-Aug-2008

    ROP - of Main CaseView PDF

  39. 11-Mar-2004

    Case filed

    Registration No. C.A. No. 3159/2004

View Full Judgment
casestatus.in Summary

Summary The Supreme Court held that the measure of excise duty levied under Section 4 of the Central Excise Act is not controlled by the nature of the levy, provided a reasonable nexus exists between them. The court clarified that "transaction value" under the 2000 amendment statutorily incorporates permissible value additions made to manufactured goods prior to clearance, and there is no material departure from the judicially-evolved "normal price" concept; additionally, the perceived conflict between Bombay Tyre International Ltd. and Acer India Ltd. decisions was reconciled by understanding Acer in its limited context concerning non-dutiable items. This case analysis is maintained by casestatus.in based on publicly available court records.

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