https://www.taxtmi.com/caselaws?id=41131 The Central Government of India allowed the revision application, determining that service/handling charges collected separately by petitioners should not be included in the assessable value of aerated water sold by them. The charges were considered identifiable and the goods were available for sale without them. (Case citation: ) en-us Thu, 22 Jun 1978 00:00:00 +0530 Fri, 21 May 2010 12:05:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41131 The Central Government of India allowed the revision application, determining that service/handling charges collected separately by petitioners should not be included in the assessable value of aerated water sold by them. The charges were considered identifiable and the goods were available for sale without them. (Case citation: ) Case-Laws Central Excise Thu, 22 Jun 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41131