1998 (1) TMI 231

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..... ember (T)]. The assessees are manufacturers of aerated waters. They filed price lists in Form-II for supply of Maaza Mango to M/s. Surat Beverages Pvt. Ltd., in terms of a contract. A show cause notice was issued alleging that buyers and sellers were related and that a special class of buyers was being created only to give undue benefit. It was also alleged that certain charges such as mar .....

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..... charges were to be included in the assessable value or not and (ii) whether the filling charges at the rate of Rs. 1/- per bottle were required to be included in the assessable value since the packing material was supplied by the Customers. The Collector relied upon the judgment of the Supreme Court in the case of Hindustan Polymers v. C.C.E. - 1989 (43) E.L.T. 165 in which it was held that where .....

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..... inistrative expenses which would not include expenses incurred on filling of the bottles. Shri Nambhirajan submits that issue is entirely irrelevant and it was not posed in the show cause notice at all. The price lists proposed for approval in the contract price lists include all element; of costs as also their profit. The break up shown in the order-in-original was not relevant to the issue at al .....

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