https://www.taxtmi.com/caselaws?id=81019 Separate incorporated units could not have their clearances clubbed for exemption under Notification No. 175/86-C.E. absent concrete evidence that one manufactured or cleared goods on behalf of the other; common management or related directors was insufficient. Excess container hire charges were includible to the extent they exceeded the actual cost of durable returnable containers, as that surplus formed part of value. Compensation for short lifting of contracted crates was not part of assessable value because it was a payment for contractual default, not the price of the goods. Transportation charges for returning empty crates and bottles were also excluded as post-manufacturing ancillary costs. en-us Thu, 22 Nov 1990 00:00:00 +0530 Tue, 21 Jun 2011 18:17:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81019 Separate incorporated units could not have their clearances clubbed for exemption under Notification No. 175/86-C.E. absent concrete evidence that one manufactured or cleared goods on behalf of the other; common management or related directors was insufficient. Excess container hire charges were includible to the extent they exceeded the actual cost of durable returnable containers, as that surplus formed part of value. Compensation for short lifting of contracted crates was not part of assessable value because it was a payment for contractual default, not the price of the goods. Transportation charges for returning empty crates and bottles were also excluded as post-manufacturing ancillary costs. Case-Laws Central Excise Thu, 22 Nov 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81019