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Valuation of goods under Section 4A of the Central Excise Act
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.... 4A of the Central Excise Act, 1944 goods are sold only against refundable deposits or against deposit of an empty bottle, container or jar. As for example in the case of sale of soft drinks the soft drink bottle is being sold at the printed MRP only if the buyer leaves some cash deposit for safe return of the bottle or he deposits before hand an empty bottle of the particular brand. Similar cases....
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....ontainer is not an additional consideration for sale of the particular product. 4. The position has been ascertained from the State Meterology Department also and they have confirmed that receipt of returnable deposit or empty container is not a contravention of the provisions of the Weights and Measures Act, 1976 or the packaged Commodity Rules, 1977, framed thereunder. 5. In view of the ab....