https://www.taxtmi.com/caselaws?id=97457 The Tribunal ruled in favor of the appellant, holding that rental charges for crates and bottles used for packing aerated water should not be included in the assessable value of the aerated water. The decision emphasized that any profit from renting out these items should not contribute to the assessable value. The Tribunal highlighted the significance of transparency in disclosing such charges and advised authorities to verify information before making demands. The appeals were allowed based on both merit and time limit grounds. en-us Wed, 04 Aug 1999 00:00:00 +0530 Mon, 16 Jan 2012 17:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=97457 The Tribunal ruled in favor of the appellant, holding that rental charges for crates and bottles used for packing aerated water should not be included in the assessable value of the aerated water. The decision emphasized that any profit from renting out these items should not contribute to the assessable value. The Tribunal highlighted the significance of transparency in disclosing such charges and advised authorities to verify information before making demands. The appeals were allowed based on both merit and time limit grounds. Case-Laws Central Excise Wed, 04 Aug 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=97457