https://www.taxtmi.com/caselaws?id=107380 Royalty collected from bottlers was treated as part of the assessable value of the concentrate because it was an additional accrual over and above the sale price, so excise valuation was upheld against the assessee. Synthetic soft drink concentrate was classified under Heading 2107.99 because the Board's clarification on packed and marketed concentrate applied to pending disputes, and the Department could not maintain a contrary classification; this issue was decided in the assessee's favour. The demand was therefore recomputed on the basis of Heading 2107.99, and relief was limited to reduction of the differential duty to the extent sustained on that classification. en-us Tue, 25 Mar 2003 00:00:00 +0530 Thu, 22 Mar 2012 11:00:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107380 Royalty collected from bottlers was treated as part of the assessable value of the concentrate because it was an additional accrual over and above the sale price, so excise valuation was upheld against the assessee. Synthetic soft drink concentrate was classified under Heading 2107.99 because the Board's clarification on packed and marketed concentrate applied to pending disputes, and the Department could not maintain a contrary classification; this issue was decided in the assessee's favour. The demand was therefore recomputed on the basis of Heading 2107.99, and relief was limited to reduction of the differential duty to the extent sustained on that classification. Case-Laws Central Excise Tue, 25 Mar 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107380