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2012 (9) TMI 855 - CESTAT AHMEDABADValuation of goods - non-inclusion of the value of the packaging material i.e. cylinders received from the purchaser of the appellants final product - Held that:- The excisable commodity was liquid chlorine which was sold by the assessee in tonners supplied by buyers. The buyers were not related to the assessee, nor had the Revenue a case that the price was not the sole consideration for the sale. On these facts, no amount attributable to the value of the tonners was held to be includible in the assessable value of the excisable goods. We have not found any factual difference in the present case. The buyers were not alleged be affected by any extra-commercial consideration. Hence the value of the cylinders owned by the buyers was not includible in the assessable value of liquid Sulphur di-oxide - Following decision of Grasim Industries v. CCE, Indore [2003 (12) TMI 101 - CESTAT, NEW DELHI] - Decided in favour of assessee.
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