Supreme Court of India
Commissioner of Central Excise, Meerut-i v. Bisleri International Pvt.ltd.
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1 Supreme Court bench has cited this judgment.
From the headnote
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 aerated water-Jn the facts of the case no extra commercial considerations have entered 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
Where later benches applied it
Of those, 1 relied on
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