C.Ex. - Valuation - Deduction of charges like retention charges and charges incurred for maintainance and services of the durable and returnable containers from the assessable value - Instructions regarding

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..... durable and returnable containers from the assessable value - Instructions regarding Circular No.7/89-CX.1 Dated 7-7-1989 [From F. No. 6/50/88-CX.1 ] Government of India Ministry of Finance (Department of Revenue) Central Board of Excise Customs, New Delhi Subject : C.Ex. - Valuation - Deduction of charges like retention charges and charges incurred for maintain .....

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..... Ltd. v. Collector of Central Excise, Coimbatore, the Tribunal in its order No. 584/88A, dated 28-12-1988 has held that the maintainance and service charges etc. in r/o durable returnable containers are not required to be included in the assessable value in terms of Section 4(4)(d)(i) of the Act when the value of the containers is not required to be included in terms of this Section. In case of .....

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..... the deposit for the safe return of cylinders would be though ancillary but would not be the price for the manufacture of gas; accordingly it would not constitute part of the assessable value. It is well settled that the levy under the Act, is on the manufacture. In the instant case the respondent are manufacturers of gas, which is subject to excise duty, but this gas is supplied in gas cylinder .....

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..... Circulars, dated 2-2-1988 and 10-5-1982 cited above in para 1 may be treated as withdrawn and charges like the retention charges/rental and charges incurred for maintainance and service of the durable and returnable containers may not be included in the assessable value. 4. The field formations may be informed accordingly. 5. The receipt of this circular may please be acknowledged. - Circul .....

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