https://www.taxtmi.com/caselaws?id=75155 Breakage of PET bottles during manufacture was treated as non-dutiable where the quantity was below 0.5%, fell within the limit referred to in the Board's circular, and was disclosed in the ER-1 return. The Tribunal followed its earlier view that reasonable breakage, particularly where the duty impact was negligible, justified extending the benefit of doubt to the assessee. On that basis, duty was held not payable on the disputed breakage. en-us Thu, 26 Mar 2009 00:00:00 +0530 Sat, 27 Mar 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=75155 Breakage of PET bottles during manufacture was treated as non-dutiable where the quantity was below 0.5%, fell within the limit referred to in the Board's circular, and was disclosed in the ER-1 return. The Tribunal followed its earlier view that reasonable breakage, particularly where the duty impact was negligible, justified extending the benefit of doubt to the assessee. On that basis, duty was held not payable on the disputed breakage. Case-Laws Central Excise Thu, 26 Mar 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=75155