Supreme Court · 2005 INSC 317 · Decided 27 July 2005
Commissioner of Central Excise, Meerut-I v. Bisleri International PVT.LTD.
- Court
- Supreme Court of India
- Citation
- 2005 INSC 317 · [2005] SUPP. 1 S.C.R. 841
- Case number
- CIVIL APPEAL No. 772/2001
- Decided
- 27 July 2005
- Bench
- B.P. SINGH, S.H. KAPADIA (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Central Excise Act Section 4
Headnote
B Central Excise Act, 1944/Central Excise (Valuation ) Rules, 1975- Section 41 Rules 5-Aerated water-Assessable Value of-Whether includes amounts received as 'price support incentive' and 'rent on containers'­ Held: The amounts received is not includible in the assessable value of the C the transaction-The levy of rent on containers did not form price of the aerated water. Respondent-Assessee was manufacturer of aerated water. It obtained the concentrate (raw-material) from a Company, used to bottle the same and sold D to the wholesale dealers. Assessee used to collect rent
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