Supreme Court · 1997 INSC 633 · Decided 2 September 1997
Vijayawada Bottling CO. LTD. v. Collector of Central Excise, Guntur
- Court
- Supreme Court of India
- Citation
- 1997 INSC 633 · [1997] SUPP. 3 S.C.R. 675
- Case number
- CIVIL APPEAL No. 11445/1995
- Decided
- 2 September 1997
- Bench
- S.C. AGRAWAL, M. JAGANNADHA RAO (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Central Excise Act
Headnote
Excise-Central Excises and Salt Act 1944-Section 4 and Tariff Item 1-B of First Schedule-Manufacture and sale of Aerated Water (Maaza Mango) in retumable bottles by the assessee-Se1vice Charges incu"ed and C realised by assessee in connection with re- use of such bottles-Held, process as a palt of process of packin~Hence, amount realised not includible in assessable value of aerated water-Matter remitted for verification of actual service charges and for re-dete1mination of assessable value. The appellant, a manufacturer of 'Maaza Mango' (mango drink falling under Tariff
Judgments are the courts' own published copies, provided for study; they are not certified copies. Source: Indian Supreme Court & High Court Judgments, Dattam Labs (CC-BY-4.0)