https://www.taxtmi.com/caselaws?id=208446 The High Court held that glass bottles and crates used for selling beverages, which are re-usable, are not exigible to excise duty. The Court emphasized that excise duty cannot be imposed on containers when there is a factual finding that only beverages are sold without the bottles and crates. As a result, the appeals (CEA Nos. 114 and 115 of 2011) were dismissed, with a direction to place a copy of the order on the file of the connected appeal. en-us Thu, 12 Jan 2012 00:00:00 +0530 Mon, 16 Jan 2012 16:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=208446 The High Court held that glass bottles and crates used for selling beverages, which are re-usable, are not exigible to excise duty. The Court emphasized that excise duty cannot be imposed on containers when there is a factual finding that only beverages are sold without the bottles and crates. As a result, the appeals (CEA Nos. 114 and 115 of 2011) were dismissed, with a direction to place a copy of the order on the file of the connected appeal. Case-Laws Central Excise Thu, 12 Jan 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=208446