Supreme Court rules for Revenue on 'Dharmada' inclusion in assessable value under Central Excises Act

The Supreme Court of India ruled in favor of the Revenue, allowing the appeals and setting aside the impugned orders regarding the inclusion of 'Dharmada' in the assessable value under Section 4 of the Central Excises and Salt Act, 1944. No costs were awarded.

---

---

The Supreme Court of India considered whether 'Dharmada' should be included in the assessable value under Section 4 of the Central Excises and Salt Act, 1944. The Court ruled in favor of the Revenue based on a previous decision and allowed the appeals, setting aside the impugned orders. No costs were awarded.

---