2000 (6) TMI 182 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi dismissed the appeal by the Revenue against order-in-appeal No. 1460-CE/BPL/99, dated 1-12-1999. The Tribunal upheld the decision that profit from renting out bottles and crates should not be included in the assessable value of excisable goods.