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of <h1>Tribunal rules cleaning charges not deductible from excisable goods value.</h1> <h3>COLLECTOR OF CENTRAL EXCISE, AURANGABAD Versus UNIQUE SUGAR LTD.</h3> COLLECTOR OF CENTRAL EXCISE, AURANGABAD Versus UNIQUE SUGAR LTD. - 1999 (107) E.L.T. 52 (Tribunal) The appellate tribunal considered whether cleaning and maintenance charges for durable packing should be included in the abatement from the value of excisable goods. The tribunal ruled that such charges cannot be included in the assessable value based on previous decisions, including one upheld by the Supreme Court. Therefore, the appeal was dismissed, and the cross-objection was disposed of accordingly.
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