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2009 (3) TMI 318 - AT - Central ExciseBreakage - In the instant case, the appellants had not paid duty on the breakage of PET bottles of aerated water (final product) which is below 0.5%, permissible as per Board’s Circular No. 261/1D/75-CX. 8, dated 17-9-1975. There was a demand of duty and penalty along with interest, which is upheld by the Commissioner (Appeals). Finding of the Commissioner (Appeals) is that the Circular was issued long back in 1975. Further, the Circular relates to breakage of glass bottles whereas in the present case, it is PET (Plastic) bottle. - on identical issue, the Tribunal in the case of Pepsico India Holdings Pvt. Ltd. v. CCE held in favour of the assessee, - Held that breakage of PET bottles of aerated water which is below 0.5%, is permissible as per Board’s Circular. – Appeal allowed
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