TMI Blog2003 (12) TMI 101X X X X Extracts X X X X X X X X Extracts X X X X ..... her in their own tonners or the tonners supplied by the customers. When chlorine was supplied in their own tonners, appellant was collecting packing charges at Rs. 150/- PMT. This amount was not included in the assessable value of liquid chlorine for the purpose of payment of duty. The price of the liquid chlorine remained the same irrespective of the fact whether tonners were supplied by the appellants or by the buyer. Prior to 1-7-2000 department accepted the position taken by the appellants that Rs. 150/- PMT collected by them when they provide their own tonners, is not includible in the assessable value. Department also agreed with the assessee that when tonners were provided by the buyers, assessable value is only the price of the chlo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... case oxygen and it is the excisable goods. Supply of gas cylinders is ancillary to the supply of gases. It is strictly not incidental thereto because a class of customers take delivery of the gases in their own cylinders where there is no question of manufacturer charging rental of the cylinders. The Supreme Court took the view that it is a case of two different supplies. One is supply of gases and the other is incidental supply of cylinders for rent. Therefore, the rental charges are not liable to be added to the value of the gases supplied. Same view was again taken by the Supreme Court in Collector of Central Excise, Bombay-III v. Century Spg. Mfg. Co. Ltd. - 1997 (94) E.L.T. 16 (S.C.). It is the contention of the Revenue that after th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... th the Commissioner that the rental paid by the buyer to the appellant in respect of the tonners has to be treated as part of the transaction value. 6. The Commissioner has also held that an amount at the rate of Rs. 150/- PMT is to be added to the value of chlorine sold by the appellant to the buyers who bring their own tonners. He has come to the above finding by applying the provisions contained under Rule 6 of the Central Excise Rules, 2000. 7. It is contended before us by the appellant that in the present case, there is no occasion for applying the provisions contained under Rule 6 of the Valuation Rules. We find merit in this contention. The relevant portion of Section 4 reads as follows :- "4. Valuation of excisable goods for p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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