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of <h1>Supreme Court dismissed appeals due to nominal tax effect, leaving the question of law open.</h1> Supreme Court dismissed appeals due to nominal tax effect, leaving the question of law open. - 2016 (338) E.L.T. A232 (SC) Valuation - MRP based valuation - Rental charges on bottles and crates - the decision in the case of HINDUSTAN COCA-COLA BEVERAGES P. LTD. Versus COMMR. OF C. EX., ALLAHABAD [2006 (3) TMI 392 - CESTAT, NEW DELHI] contested - Held that: - tax effect is nominal. Therefore, the appeals are dismissed on this ground. The question of law is left open. Supreme Court dismissed appeals due to nominal tax effect, leaving the question of law open. (2016 (11) TMI 564 - SC Order)
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