2018 (2) TMI 223 - SCH - Central Excise

Valuation - section 4 or 4A - switch gears weighing more than 25 kg. each cleared to dealers - the decision in the case of M/s HPL electric & Power Limited Versus CCE, New Delhi 2017 (11) TMI 17 - CESTAT NEW DELHI contested, where it was held that The activity of packing/ repacking, labelling etc. on the impugned goods in their factory amounts to manufacture and are liable to duty in terms of Section 4A - Held that - the decision in the above case upheld - appeal dismissed.

Summary

The Supreme Court of India, in a judgment by Mr. Ranjan Gogoi and Mrs. R. Banumathi JJ., dismissed the appeal as they found no merit in it. The application for stay was also dismissed. (2018 (2) TMI 223 - SC Order)