UOI and Others v. M/s. Godrej & Boyce Manufacturing Co. P. Ltd. and Anr. - Order dated 4-9-1989 of the Supreme Court - Regarding - Central Excise - 15/195/84-CX.1

UOI and Others v. M/s. Godrej Boyce Manufacturing Co. P. Ltd. and Anr. - Order dated 4-9-1989 of the Supreme Court - Regarding F. No. 15/195/84-CX.1 Dated 13-10-1989 Government of India Ministry of Finance (Department of Revenue) New Delhi Subject : UOI and Others v. M/s. Godrej Boyce Manufacturing Co. P. Ltd. and Anr. - Order dated 4-9-1989 of the Supreme Court - Regarding. I am directed to invite your attention to the judgement E.L.T. 1984 (18) 172 (BOM), dated 31-8-1984 of the Hon'ble Bombay High Court in writ petition No. 1110 of 1983 — Godrej Boyce Manufacturing Co. P. Ltd. and Anr. v. Union of India and Others - wherein the High Court had held that the secondary packing used for packing of refrigerators did not form part of the assessable value. The Department had filed appeal to the Division Bench against this judgement. However, the appeal was dismissed by order, dated 24-6-1986. 2. Against the order, dated 24-6-1986 of the Bombay High Court an SLP was filed by the Department in the Supreme Court. The Supreme Court has been pleased to grant special leave and by its order, dated 4-9-1989 the court has also set aside the judgement and the order of the Division Bench of the Bombay High Court, referred to above. A copy of the Supreme Court's order, dated 4-9-1989 is enclosed for your information and necessary action. ORDER Special leave granted. We have heard counsel for the parties. Our attention has been drawn to certain letters (appearing at pages 102 to 122 of the present S.L.P. paper Book). The said letter were indisputably not before the High Court or the authorities below at any relevant time. We are of the opinion that the questions herein should be considered in the light of these letters. The judgement and order of the High Court in that light require to be set aside. We accordingly set aside the judgment and order of the High Court and remand the matter to the High Court for consideration of the question afresh involved herein in the light of these admissibility, relevancy and the value of these letter and then come to a conclusion about the assessable value of the refrigerators and the consequence of that determination. The appeal is disposed of accordingly without any order as to costs. Sd/- (Sabyasachi Mukharji) (S. Ranganathan) New Delhi September 4, 1989