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of <h1>Tribunal rules maintenance charges for durable containers used for liquid Chlorine are deductible</h1> <h3>COLLECTOR OF CENTRAL EXCISE Versus CENTURY SPG. AND MFG. CO. LTD.</h3> COLLECTOR OF CENTRAL EXCISE Versus CENTURY SPG. AND MFG. CO. LTD. - 1988 (37) E.L.T. 277 (Tribunal) The Appellate Tribunal CEGAT, New Delhi ruled in favor of the respondents regarding the deduction of maintenance and service charges for durable and returnable containers used for supplying liquid Chlorine. The department's appeal was dismissed as the full cost of packing, including maintenance and repairs, should be deductible if the containers are durable and returnable. The Tribunal found no merit in the department's appeal and dismissed it.
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