1997 (7) TMI 128 - SCH - Central Excise

Summary

The Supreme Court upheld the Tribunal's decision that maintenance and service charges are part of the cost of packing for durable and returnable containers used for liquid chlorine. The respondent's claim for deduction of packing costs was allowed. The appeal was dismissed with no order as to costs. (Case citation: 1997 (7) TMI 128 - SC)