2016 (7) TMI 1613 - SCH - Central Excise

Valuation of goods u/s 4 or 4A - Biscuits cleared to Municipal Corporation of Delhi under the National Programme of Nutritional Support of Primary Education - it was held by High Court that the biscuits supplied to MCD are not eligible for assessment in terms of Section 4A and consequently the demand of differential duty is clearly sustainable - HELD THAT - The judgement of High Court upheld - SLP dismissed.

Summary

The Supreme Court of India dismissed the interlocutory applications and appeals as there was no reason to interfere with the impugned order. Justices A.K. Sikri and N.V. Ramana presided over the case.