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2011 (5) TMI 184 - CESTAT, CHENNAIValuation - Assessable value - Cylinder maintenance charges- The dispute relates to the period when old valuation provisions were in force. The amounts collected towards cylinder maintenance charges are not includible in the assessable value for the relevant period before the introduction of the new valuation provisions - The period of dispute in this case is January 1998 to June 2000. - As such, the impugned Order-in-Appeal does not require interference - The Department s appeal is rejected.
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