https://www.taxtmi.com/caselaws?id=82010 The Tribunal held that rental charges for bottles and wooden crates should not be included in the assessable value of Maaza Mango. However, service charges for sorting, cleaning, and unloading bottles were deemed essential to the manufacturing process and thus included in the assessable value of aerated water. The majority opinion concluded that these service charges are part of the manufacturing process and should be considered in the assessable value, remanding the case for verification of rental charges and reassessment. en-us Fri, 08 May 1992 00:00:00 +0530 Fri, 01 Jul 2011 13:11:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82010 The Tribunal held that rental charges for bottles and wooden crates should not be included in the assessable value of Maaza Mango. However, service charges for sorting, cleaning, and unloading bottles were deemed essential to the manufacturing process and thus included in the assessable value of aerated water. The majority opinion concluded that these service charges are part of the manufacturing process and should be considered in the assessable value, remanding the case for verification of rental charges and reassessment. Case-Laws Central Excise Fri, 08 May 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82010