1978 (11) TMI 63 - Commissioner - Central Excise

Summary

The Appellate Collector of Central Excise, Bombay allowed the appeal, stating that charges for durable and returnable drums are deductible from the assessable value, overturning the Assistant Collector's decision. The drums were considered durable and returnable, and charges recovered in instalments were still deductible. The Assistant Collector's finding that the drums were not returnable was not part of the original charge.