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2000 (6) TMI 182

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....ons)<br>Dated:- 8-6-2000<br>E/1213/2000-A - 487/2000-A<br>Central Excise<br>Justice K. Sreedharan, Shri C.N.B. Nair, JJ. REPRESENTED BY : Shri Sanjeev Srivastava, JDR, for the Appellant. None, f....

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....al took the view that bottles and crates are rented out to their customers by the appellants and any profit made by them on this activity is not to be included in the assessable value of excisable goo....