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of <h1>Refundable Deposits on Goods u/s 4A Not Additional Sale Considerations, Confirms Board and State Metrology Department.</h1> Instances have been reported where goods under Section 4A of the Central Excise Act are sold with refundable deposits or container exchanges, such as soft drink bottles. The Board has clarified that these deposits are not additional considerations for sale, as the cost of containers is amortized over their lifespan. The State Metrology Department confirmed this practice does not violate the Weights and Measures Act or related rules. Clarification from a previous circular applies, stating no additional value should be added if the container cost is amortized. Pending cases should follow these instructions, and field formations and trade should be informed.
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