https://www.taxtmi.com/caselaws?id=95620 Apportionment of the value of glass bottles and plastic crates for inclusion in aerated water valuation under Rule 57A was treated as a point of law requiring reference because the containers were repeatedly used, not sold with the goods, and their average life and depreciation method were in dispute. The matter was regarded as not free from doubt, so the original reference question was reformulated to state the issue more precisely. The reference application was allowed and the reformulated question was directed to be referred. en-us Fri, 07 Apr 2000 00:00:00 +0530 Tue, 13 Dec 2011 17:49:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95620 Apportionment of the value of glass bottles and plastic crates for inclusion in aerated water valuation under Rule 57A was treated as a point of law requiring reference because the containers were repeatedly used, not sold with the goods, and their average life and depreciation method were in dispute. The matter was regarded as not free from doubt, so the original reference question was reformulated to state the issue more precisely. The reference application was allowed and the reformulated question was directed to be referred. Case-Laws Central Excise Fri, 07 Apr 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95620