Appellate Tribunal rejects Revenue's appeal on assessable value calculation, excludes profit from renting bottles & crates.

The Appellate Tribunal CEGAT, New Delhi dismissed the Revenue's appeal against order-in-appeal No. 1460-CE/BPL/99, dated 1-12-1999. The Tribunal affirmed that profit from renting out bottles and crates should not be considered in the assessable value of excisable goods.

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The Appellate Tribunal CEGAT, New Delhi dismissed the appeal by the Revenue against order-in-appeal No. 1460-CE/BPL/99, dated 1-12-1999. The Tribunal upheld the decision that profit from renting out bottles and crates should not be included in the assessable value of excisable goods.

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