2003 (12) TMI 205 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT, Mumbai ruled on two issues: jurisdiction and inclusion of rental charges on bottles & wooden crates in the assessable value. The jurisdiction was with the Commissioner (Appeals), Vadodara as per Rule 2(5)(iia)(c) of the Central Excise Rules. The issue of rental charges is against the Revenue based on previous court decisions. The appeal by the Revenue was dismissed, and the appeal by the assessee was allowed.