https://www.taxtmi.com/caselaws?id=48762 Receipts from reusable-container rental were treated as a separate ancillary arrangement and were not includible in the assessable value of aerated waters. Amounts paid by a third party under a credit note were not additional consideration flowing from the buyer under Rule 5, so they were excluded from valuation. Transportation charges for movement within the factory and up to the factory gate were held includible in assessable value, and the limitation plea failed because the collections were not disclosed to excise authorities; the related demand and penalty were sustained. en-us Fri, 05 Nov 1999 00:00:00 +0530 Fri, 06 Aug 2010 13:41:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48762 Receipts from reusable-container rental were treated as a separate ancillary arrangement and were not includible in the assessable value of aerated waters. Amounts paid by a third party under a credit note were not additional consideration flowing from the buyer under Rule 5, so they were excluded from valuation. Transportation charges for movement within the factory and up to the factory gate were held includible in assessable value, and the limitation plea failed because the collections were not disclosed to excise authorities; the related demand and penalty were sustained. Case-Laws Central Excise Fri, 05 Nov 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48762