https://www.taxtmi.com/caselaws?id=90133 The Tribunal ruled in favor of the appellant, holding that the cost of straw supplied with fruit drinks should not be included in the assessable value for duty calculation. The judgment highlighted the optional nature of the straw supply, the presence of alternative consumption methods on the carton, and the convenience aspect of the straw, establishing it as a non-integral part of the product. The appeal was allowed, setting aside the demand and penalty imposed by the Collector of Central Excise. en-us Mon, 13 Jul 1998 00:00:00 +0530 Mon, 03 Oct 2011 17:04:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90133 The Tribunal ruled in favor of the appellant, holding that the cost of straw supplied with fruit drinks should not be included in the assessable value for duty calculation. The judgment highlighted the optional nature of the straw supply, the presence of alternative consumption methods on the carton, and the convenience aspect of the straw, establishing it as a non-integral part of the product. The appeal was allowed, setting aside the demand and penalty imposed by the Collector of Central Excise. Case-Laws Central Excise Mon, 13 Jul 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90133