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1997 (9) TMI 102 - SC - Central ExciseWhether service charges are includible in the assessable value? Held that:- Since there is no dispute that the bottles are durable and returnable containers, the activities referred to above undertaken by the appellant to ensure that the empty bottles which have been received back are available for reuse for bottling of aerated water, have to treated as part of the process of packing and not as part of the manufacturing process of aerated water. The appeals are allowed, the impugned judgment of Tribunal holding that service charges @ ₹ 3.00 per crate claimed by the appellant are to be included in the assessable value is set aside. Since the matters have already been remitted to the Assistant Collector of Excise for the purpose of verifying the actual rental charges of the bottles and re-determine the assessable value of the aerated water, it is directed that the Assistant Collector of Excise shall also verify the actual service charges and re-determine the assessable value of the aerated water after such verification.
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