https://www.taxtmi.com/caselaws?id=86998 The Appellate Tribunal CEGAT, New Delhi allowed the appeal in part, setting aside the inclusion of rental charges for crates and transport charges for empty crates in the assessable value under Notification No. 175/86 for aerated waters and Bisleri Soda. The Tribunal relied on Supreme Court decisions to determine that such charges should not be part of the assessable value, ultimately leading to the rejection of the demand for differential duty and penalty imposed by the Collector of Central Excise, Nagpur. The penalty was accordingly set aside due to the reduced demand amount. en-us Wed, 28 May 1997 00:00:00 +0530 Mon, 29 Aug 2011 17:47:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86998 The Appellate Tribunal CEGAT, New Delhi allowed the appeal in part, setting aside the inclusion of rental charges for crates and transport charges for empty crates in the assessable value under Notification No. 175/86 for aerated waters and Bisleri Soda. The Tribunal relied on Supreme Court decisions to determine that such charges should not be part of the assessable value, ultimately leading to the rejection of the demand for differential duty and penalty imposed by the Collector of Central Excise, Nagpur. The penalty was accordingly set aside due to the reduced demand amount. Case-Laws Central Excise Wed, 28 May 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86998