https://www.taxtmi.com/caselaws?id=85923 Post-manufacture delivery charges for transporting filled and empty bottles, interest earned on returnable crate deposits, and hire charges for bottles and crates were treated as ancillary amounts lacking nexus with manufacture, and were excluded from assessable value. The demand on those components did not survive. The service charges issue required de novo examination because the record suggested possible inclusion of promotional and support activities and needed itemwise scrutiny. In view of the substantial relief and remand, the confiscation order was set aside, while penalty was left to be reconsidered in the remand proceedings. en-us Wed, 18 Sep 1996 00:00:00 +0530 Tue, 09 Aug 2011 10:57:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85923 Post-manufacture delivery charges for transporting filled and empty bottles, interest earned on returnable crate deposits, and hire charges for bottles and crates were treated as ancillary amounts lacking nexus with manufacture, and were excluded from assessable value. The demand on those components did not survive. The service charges issue required de novo examination because the record suggested possible inclusion of promotional and support activities and needed itemwise scrutiny. In view of the substantial relief and remand, the confiscation order was set aside, while penalty was left to be reconsidered in the remand proceedings. Case-Laws Central Excise Wed, 18 Sep 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85923