1981 (8) TMI 77

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....f soaps among other products. The soaps manufactured by the petitioner are liable to excise duty under Tariff Item No. 15 of the First Schedule to the Central Excises and Salt Act, 1944, hereinafter referred to as 'the Act'. The listed price at which the petitioner is marketing its products is the same irrespective of the place where they are marketed. The petitioner also charges Rs. 6 per card bo....

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....m freight and not the actual cost of transportation, they cannot be excluded. Attention of the third respondent was drawn to the judgment of Mohan J. in The Calcutta Chemical Co. Ltd. v. The Government of India and another, W.P. 237 of 1978, judgment dated 2nd March, 1978, 1978 (2) E.L.T. (J 671) wherein the learned Judge held as follows :- "It is well settled in law that excise is on the incid....

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.... as it stood prior to its substitution by Act 22 of 1973 with effect from 1-19-1975. 3. A similar contention was urged before Padmanabhan J. in M/s. Dunlop India Ltd. v. The Union of India and another, W.P. 1031 etc., of 1978, judgment dated 17-12-1980. The learned Judge held that the amendment of S. 4 has not altered the situation. It is needless to point out that for the purpose of arriving a....

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....narily be referable to selling activity and as such they cannot be treated as part of manufacturing expenses. The judgment of Pendse, J. has in fact been confirmed on appeal by a Division Bench of the High Court of Bombay in App. No. 506 of 1979. The fact that the decisions of the High Court of Bombay were rendered with reference to periods prior of the High Court of Bombay were rendered with refe....