2016 (11) TMI 564 - SCH - Central Excise

Valuation - MRP based valuation - Rental charges on bottles and crates - the decision in the case of HINDUSTAN COCA-COLA BEVERAGES P. LTD. Versus COMMR. OF C. EX., ALLAHABAD 2006 (3) TMI 392 - CESTAT, NEW DELHI contested - Held that - tax effect is nominal. Therefore, the appeals are dismissed on this ground. The question of law is left open.