Commissioner Of Central ... vs Bisleri International Private Limited

The Supreme Court, in the case of Commissioner of Central Excise v. Bisleri International Private Limited, held that the amounts received under credit notes as price support incentives and rent on containers (ROC) should not be included in the assessable value of aerated water under Section 4(1)(a) of the Central Excise Act, 1944. The Court affirmed the Commissioner's decision that these amounts did not constitute additional consideration from buyers and thus were not relevant for valuation under rule 5 of the Central Excise (Valuation) Rules, 1975. The appeals by the department were dismissed, upholding the Commissioner's order to drop the duty demand.