Valuation of goods

1 judgment tagged with this keyword in the official report. Filter or search within these · Subject index

• Bharat Petroleum Corporation Ltd. v. Commissioner of Central Excise Nashik Commissionerate
  2025 INSC 8420 January 2025

  Whether while computing excise duty under the Central Excise Act, 1944 on sale of petroleum products, price of the products can be considered as the sole consideration and whether the revenue was entitled to invoke extended…