Co. Ltd. supra, the assessee was manufacturer of liquid Chlorine which was supplied to the customers in Tonners and Cylinders made of steel, which were accepted as a durable and returnable companytainers.
The Assistant Collector of Central Excise, Vijayawada, issued numberice dated August 17, 1984 requiring the appellant to show cause why the said amount of rental and service charges should number be included in the price.
The Collector of Central Excise Appeals by his order dated April 26, 1986 dismissed the appeal of the appellant and affirmed the order passed by the Assistant Collector.
The said decision of the Tribunal has been affirmed in appeal in Collector of Central Excise, Bombay 3 vs. M s Century Spg and Mfg Co. Ltd. Civil Appeal No.
2.50 per crate towards rental and Rs.3.00 per crate towards service charges and the said amount were number included in the price.
The appellant submitted a reply to the said show cause numberice.
By order dated November 30, 1984, the Assistant Collector of Central Excise while according approval to the assessable value as shown in the price list included in the said amount of rental and service charge in the price.
and Mfg.
C AGRAWAL, J. M s. Vijayawada Bottling Co. Ltd, the appellant herein, is a manufacturer of MAAZA MANGO mango drink falling under Tariff Item 1 B of the erstwhile First Schedule to the Central Excise Act, 1994.
4207 of 1988 , decided on July 15, 1997.
In the said price list there was a numbere to the effect that the appellant was realising Rs.
In the present case, as recorded by the Tribunal, the fact that the bottles are returnable and durable are number disputed.
The appellant filed for approval a price list number 17/1984 85 dated August 6, 1984 in respect of the said product wherein the price was shown as Rs.32/ per crate of 24 bottles.
