The Union Of India And Others. (And Other Writ Petitions vs Playworld Electronics Pvt. Limited And Another
Whether the assessable value for excise duty should be based on the price charged by the manufacturer to its buyer (Bush India Ltd.) or the market price at which the buyer sells to wholesalers, and whether Bush India Ltd. qualifies as a 'related person' under section 4(4)(c) of the Central Excises and Salt Act, 1944 --- Held that the assessable value is the price charged by the manufacturer to Bush India Ltd., as Bush India Ltd. is not a 'related person' under the Act.
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