Valuation (Central Excise) - Maintenance and service charges in respect of durable and returnable packing

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..... 6/78/86-CX.1] Subject : Deduction of certain charges recovered in relation to durable and returnable containers - Instructions regarding. Consequent upon the decision of the Supreme Court in the case of Bombay Tyre International in 1983, a suggestion was received for reconsidering Board's instructions contained in F. No. 6/73/79-CX.1, dated the 10th May, 1982 relating to maintenance and servi....

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....table to arrive at the assessable value in terms of the provisions of Section 4(4)(d) of the Central Excises & Salt Act, 1944. This decision of the Tribunal has not been accepted by the Board and an SLP has since been filed before the Supreme Court on 15th March, 1986 contesting the said decision - inter alia on the following grounds :- (i) Retention charges are directly relatable to the cost of ....