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        Central Excise

        1978 (6) TMI 58 - CGOVT - Central Excise

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        Indian Government Excludes Service Charges from Assessable Value in Aerated Water Sales The Central Government of India allowed the revision application, determining that service/handling charges collected separately by petitioners should not ...
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Indian Government Excludes Service Charges from Assessable Value in Aerated Water Sales

                                The Central Government of India allowed the revision application, determining that service/handling charges collected separately by petitioners should not be included in the assessable value of aerated water sold by them. The charges were considered identifiable and the goods were available for sale without them. (Case citation: 1978 (6) TMI 58 - GOVERNMENT OF INDIA)


                                The Central Government of India allowed the revision application stating that service/handling charges collected separately by petitioners cannot be included in the assessable value of aerated water sold by them. The charges were identifiable and goods were available for sale without them. (Case citation: 1978 (6) TMI 58 - GOVERNMENT OF INDIA)
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