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SUPREME COURT OF INDIA

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PETITIONER:

HINDUSTAN POLYMERS ETC. ETC.

Vs.

RESPONDENT:

COLLECTOR OF CENTRAL EXCISE, ETC. ETC.

DATE OF JUDGMENT23/08/1989

BENCH:

RANGNATHAN, S.

BENCH:

RANGNATHAN, S.

SAIKIA, K.N. (J)

CITATION:

1990 AIR 731 1990 SCC (1) 59

JT 1989 Supl. 283 1989 SCALE (2)838

ACT:

Central Excises and Salt Act, 1944: Sections 2(f),3,

4(4)(d), 35(L)(b) & First Schedule Tariff Item No.

68---Fusel oil/Styrene Monomer--Drums supplied by

buyer--Value of drums--Whether to be excluded from ’assessa-

ble value’.

HEADNOTE:

The appellant company/assessee manufactures and sells

fusel oil/ styrene Monomer falling under Tariff Item No. 68

of the 1st Schedule to the Central Excises and Salt Act,

1944. The said fusel oil/styrene Monomer is sold in bulk and

generally delivered to the customers at the appellant’s

factory in road tankers. Some times it is supplied in drums

brought by the customers who are not charged anything for

those drums. In the case of Styrene Monomer, the finding is

that the supply was in tankers to the extent of 90% and only

10% of the sales were made in