https://www.taxtmi.com/caselaws?id=110036 The Tribunal allowed the appeal by remanding the case for fresh consideration. The decision was based on the interpretation that the cost of reusable containers had been amortized and should not be included in the assessable value of mineral water. The Tribunal emphasized the importance of adhering to the Board's Circular in determining the assessable value and directed the Commissioner to reconsider the case accordingly. The remand was deemed necessary for a comprehensive review of all aspects, ensuring a fair resolution based on the evidence and legal principles presented. en-us Fri, 10 Oct 2003 00:00:00 +0530 Fri, 13 Apr 2012 15:00:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=110036 The Tribunal allowed the appeal by remanding the case for fresh consideration. The decision was based on the interpretation that the cost of reusable containers had been amortized and should not be included in the assessable value of mineral water. The Tribunal emphasized the importance of adhering to the Board's Circular in determining the assessable value and directed the Commissioner to reconsider the case accordingly. The remand was deemed necessary for a comprehensive review of all aspects, ensuring a fair resolution based on the evidence and legal principles presented. Case-Laws Central Excise Fri, 10 Oct 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=110036