COMMISSIONER OF CENTRAL EXCISED vs M/S TCP LTD. — C.A. No. 3528/2008

Case under Section XII-B. Status: Disposed.

Disposed

CNR: SCIN010068592008

Filing Date

07-Mar-2008

Registration No

C.A. No. 3528/2008

Diary Number

6859/2008

Order Date

11-May-2018

Document Type

Judgement - of Main Case

Neutral Citation

2018 INSC 479

Disposal Type

Dismissed as withdrawn

Last updated 01-Jul-2026

Acts & Sections

Section XII-B

Petitioner(s)

  1. 1.COMMISSIONER OF CENTRAL EXCISED

    Adv. B. KRISHNA PRASAD

Respondent(s)

  1. 1.M/S TCP LTD.

    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. 07-Mar-2008

    Case filed

    Registration No. C.A. No. 3528/2008

Common Record of Proceedings — heard with connected matters

Lead case: SLP(C) No. 3131/2008

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casestatus.in Summary

Summary The Supreme Court held that the measure of excise duty under Section 4 of the Central Excise Act, 1944 is not controlled solely by the nature of the levy (manufacture), and that value additions to goods prior to clearance can be included in determining the "transaction value" for duty assessment. The Court reconciled Bombay Tyre and Acer India by clarifying that while Section 4 operates independently, ancillary costs and charges enriching product value—such as packing, handling, marketing, and facility charges—are permissible inclusions in the taxable value under the amended 2000 definition, provided they maintain nexus with the character of the levy. This case analysis is maintained by casestatus.in based on publicly available court records.

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