https://www.taxtmi.com/caselaws?id=43228 The Supreme Court upheld the validity of the tariff values fixed for sulphuric acid and liquid chlorine under Section 3(2) of the Central Excises & Salt Act, 1944. It clarified that the Central Government has the authority to determine tariff values without being restricted by Section 4 of the Act. The Court found the values were not arbitrary and were based on relevant grounds. Additionally, the Court affirmed the constitutional validity of Section 3(2) under Article 14. The High Court's judgment was overturned, and the appeals were allowed with each party bearing their own costs. en-us Thu, 14 May 1992 00:00:00 +0530 Thu, 17 Jul 2014 15:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43228 The Supreme Court upheld the validity of the tariff values fixed for sulphuric acid and liquid chlorine under Section 3(2) of the Central Excises & Salt Act, 1944. It clarified that the Central Government has the authority to determine tariff values without being restricted by Section 4 of the Act. The Court found the values were not arbitrary and were based on relevant grounds. Additionally, the Court affirmed the constitutional validity of Section 3(2) under Article 14. The High Court's judgment was overturned, and the appeals were allowed with each party bearing their own costs. Case-Laws Central Excise Thu, 14 May 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43228