https://www.taxtmi.com/caselaws?id=119807 The Appellate Tribunal CESTAT, Mumbai, ruled in an appeal where the Revenue challenged the deduction of Rs. 2.50 per crate for glass bottles in the assessable value of aerated water. The Tribunal found that the charges for bottles and crates collected by the manufacturers constituted extra consideration beyond the basic price of the aerated water, violating Section 4(1)(a) which requires the price to be the sole consideration for the sale of goods. Consequently, the Tribunal set aside the Commissioner's order, reinstating the Assistant Commissioner's decision and emphasizing compliance with legal requirements in determining assessable values in excise matters. en-us Tue, 11 Jul 2006 00:00:00 +0530 Fri, 13 Jul 2012 12:44:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=119807 The Appellate Tribunal CESTAT, Mumbai, ruled in an appeal where the Revenue challenged the deduction of Rs. 2.50 per crate for glass bottles in the assessable value of aerated water. The Tribunal found that the charges for bottles and crates collected by the manufacturers constituted extra consideration beyond the basic price of the aerated water, violating Section 4(1)(a) which requires the price to be the sole consideration for the sale of goods. Consequently, the Tribunal set aside the Commissioner's order, reinstating the Assistant Commissioner's decision and emphasizing compliance with legal requirements in determining assessable values in excise matters. Case-Laws Central Excise Tue, 11 Jul 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=119807