1998 (9) TMI 264

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..... point to be considered in this appeal is whether cleaning and maintenance charges w.r.t. the durable and returnable packing are to be included for the purpose of abatement from the value of excisable goods. When the matter was called None appeared on behalf of the respondents. However, in the cross-objections it was submitted by them that the issue involved in this case has been covered by a deci .....

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..... for unloading, brandwise sorting of broken bottles, sorting and cleaning and examination of bottles not includible in the assessable value of the aerated water since such activity relate to preparing the bottles for bottling and cannot be treated as part of manufacturing process of aerated water. In view of this, we hold that the cleaning and maintenance charges w.r.t. the packing material cannot .....

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