https://www.taxtmi.com/caselaws?id=94579 Bottle hire charges, security deposit and handling or transport charges were treated as outside assessable value where they were collected through invoices of a separate company and the department failed to show any flow back of profits to the manufacturer. Mere holding-subsidiary relationship was held insufficient to prove undervaluation without real mutuality of interest. The bottle hire arrangement was on a principal-to-principal basis, the bottles were durable and returnable containers, and the sale was on an ex-factory basis without transport being provided by the manufacturer. On these facts, the disputed amounts were not part of the normal price at the factory gate, and the demand and penalty were not sustainable. en-us Tue, 14 Mar 2000 00:00:00 +0530 Fri, 02 Dec 2011 11:37:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94579 Bottle hire charges, security deposit and handling or transport charges were treated as outside assessable value where they were collected through invoices of a separate company and the department failed to show any flow back of profits to the manufacturer. Mere holding-subsidiary relationship was held insufficient to prove undervaluation without real mutuality of interest. The bottle hire arrangement was on a principal-to-principal basis, the bottles were durable and returnable containers, and the sale was on an ex-factory basis without transport being provided by the manufacturer. On these facts, the disputed amounts were not part of the normal price at the factory gate, and the demand and penalty were not sustainable. Case-Laws Central Excise Tue, 14 Mar 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94579