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Supreme Court judgments on Section 4, Central Excise Act, 1944

8 judgments, latest first, from 2018 to 2025. Listed when the Supreme Court Reports file the judgment's headnote under Section 4 of this Act, as printed at the start of the headnote. Judgments that only mention it in passing are not listed.

Lipi Boilers Ltd. vs The Commissioner of Central Excise, Aurangabad
SC · 10 November 2025
[2025] 11 S.C.R. 578 : 2025 INSC 1297
Issue arose whether the value of the duty paid bought out items delivered directly at the buyer’s site is liable to be included in the value of the boiler cleared by the assessee from its factory in completely knocked do…
Commissioner of Central Excise & Service Tax, Kanpur vs M/s. A. R. Polymers Pvt. Ltd. etc.
SC · 21 March 2023
[2023] 2 S.C.R. 1147 : 2023 INSC 268
Central Excise Act, 1944 – s.4(A) – Interpretation of – Goods sold by the respondent if eligible to claim tax benefits within the purview of the notification u/s.4(A) – Held: While the goods in the impugned sale were not…
Hewlett Packard India Sales Pvt. Ltd. 1123 a (Now Hp India Sales Pvt. Ltd.) vs Commissioner of Customs (Import), Nhava Sheva
SC · 17 January 2023
[2023] 1 S.C.R. 1123 : 2023 INSC 50
Central Excise Tariff Act, 1985 – Central Excise Act, 1944 – ss.4A and 4 – Appellants imported certain units of the ‘All-in-one integrated Desktop computer’ and classified them under ‘Tariff Item 8471 50 00’ as per the p…
The Commissioner of Central Excise, Customs and Service Tax, Calicut vs M/s. Cera Boards and Doors, Kannur Kerala & Ors.
SC · 19 August 2020
[2020] 11 S.C.R. 471 : 2020 INSC 495
Central Excise Act, 1944 – s.4 amended in 2000 – Charging of excise duty – Method of valuation of excisable goods – In present cases arising out of similar facts, assesses allegedly undervalued the goods manufactured and…
Commissioner of Central Excise, Haldia vs M/s. Krishna Wax (P) Ltd.
SC · 14 November 2019
[2019] 14 S.C.R. 579 : 2019 INSC 1246
Central Excise Act, 1944 – ss.3, 4, 6, 11A and 35L – Search conducted at the registered office and the factory premises of the Respondent by the officers of the Central Excise Commissionerate on the basis that the Respon…
M/s D.J. Malpani vs Commissioner of Central Excise, Nashik
SC · 9 April 2019
[2019] 6 S.C.R. 925 : 2019 INSC 478
Central Excise Act, 1944: s.4 – Assessable value – Dharmada, a charitable donation – Inclusion of, in the assessable value – Held: When an amount is paid as Dharmada along with the sale price of goods, such payment is no…
Commissioner of Central Excise and Customs, Bangalore vs M/s Jsw Steel Ltd.
SC · 9 April 2019
[2019] 6 S.C.R. 938 : 2019 INSC 478
Central Excise Act, 1944 – ss.4 and 11AB – Respondent manufactured Pig Iron and HR Coil Sheets, falling under Chapter 72, 1985 Act – While selling the goods, invoices were raised on the price of goods plus ‘Dharmada’, a…
Commissioner of Central Excise, Indore vs M/s Grasim Industries Ltd.Through Its Secretary
SC · 11 May 2018
[2018] 6 S.C.R. 1099 : 2018 INSC 500
Central Excise Act, 1944 – ss.3 and 4 – Whether s.4 of the Central Excise Act, 1944 (as substituted with effect from 1-7-2000) and the definition of “transaction value” in clause (d) of sub-section (3) of s.4 are subject…

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