2011 (1) TMI 78

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..... sale of such bottles – Appeal rejected - E/1609-1610/2009-SM - - - Dated:- 4-1-2011 - Mr. M.Veeraiyan, J. Present for the Appellant: Shri Anil Khanna, SDR Present for the Respondent: Shri J.P.Kaushik, Advocate PER: M.VEERAIYAN These two appeals are filed by the department against a common Order-in-Appeal No.31-32/CE/APPL/LDH/REV/2009 dated 26.02.2009, which upheld two d .....

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..... bmissions from both sides. The glass bottles are fragile items. They are used for selling the beverages and there was clear arrangement for return of these bottles as they are capable of repeated use. Similarly, the arrangement in respect of crates in which the bottles are kept and sold. What is sold to the dealers and ultimately to the consumers are beverages. To say that the bottles and crates a .....

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