https://www.taxtmi.com/caselaws?id=202614 The Tribunal rejected the department's appeal, affirming the dropping of proceedings on show cause notices for duty demand. It emphasized that glass bottles and crates were integral components of the aerated water being sold, not separate items for sale. The judgment relied on the fragile nature of the bottles, their return arrangement, and a previous decision in favor of the respondent. The recovery of amounts for broken or non-returned items did not change their essential role in the beverage's value, leading to the dismissal of the appeals. en-us Tue, 04 Jan 2011 00:00:00 +0530 Tue, 22 Mar 2011 11:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=202614 The Tribunal rejected the department's appeal, affirming the dropping of proceedings on show cause notices for duty demand. It emphasized that glass bottles and crates were integral components of the aerated water being sold, not separate items for sale. The judgment relied on the fragile nature of the bottles, their return arrangement, and a previous decision in favor of the respondent. The recovery of amounts for broken or non-returned items did not change their essential role in the beverage's value, leading to the dismissal of the appeals. Case-Laws Central Excise Tue, 04 Jan 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=202614