https://www.taxtmi.com/caselaws?id=73456 The case involved the classification of apple juice concentrate under the Central Excise Tariff, the inclusion of returnable carboys' value in the assessable value, and the validity of a demand for differential duty. The Tribunal held that the apple juice concentrate sold in returnable carboys should be classified under Tariff Item 68, excluding the carboys' value from the assessable amount. The department's demand for differential duty was dismissed due to the appellants' compliance with declaration requirements. The President's separate judgment affirmed these conclusions, resulting in the dismissal of the appeals. en-us Mon, 27 Jul 1987 00:00:00 +0530 Wed, 01 Jun 2011 11:44:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73456 The case involved the classification of apple juice concentrate under the Central Excise Tariff, the inclusion of returnable carboys' value in the assessable value, and the validity of a demand for differential duty. The Tribunal held that the apple juice concentrate sold in returnable carboys should be classified under Tariff Item 68, excluding the carboys' value from the assessable amount. The department's demand for differential duty was dismissed due to the appellants' compliance with declaration requirements. The President's separate judgment affirmed these conclusions, resulting in the dismissal of the appeals. Case-Laws Central Excise Mon, 27 Jul 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73456