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2015 (10) TMI 2064 - AT - Central ExciseValuation of goods - whether the amortized value of Tonner/Cylinder supplied to the respondent free of charge by the customer for filling the Liquid Chlorine manufactured by the respondent, is to be included in assessable value of goods Liquid Chorine cleared by the respondent to the customers. - Held that:- Commissioner (Appeals), in the impugned order had observed that the respondent while clearing Liquid chlorine manufactured by them to their customers in the tonners/cylinders supplied by the later and there is no allegations/findings that the conditions laid down under Section 4(1)(a) of the Central Excise Act 1944 had not been satisfied. Hence, that the ground taken by the Revenue in the appeal can not be sustained. The revenue also not placed any material on such allegations before the Tribunal. - Tribunal in the case of M/s Grasim Industries Ltd (2003 (12) TMI 101 - CESTAT, NEW DELHI) had referred the decision of the Hon’ble Supreme Court in the case of M/s Grasim Industries Ltd [2009 (7) TMI 155 - SUPREME COURT OF INDIA] . In the case of TCP Ltd (2007 (7) TMI 199 - CESTAT, CHENNAI) the issue involved is the inclusion of the packing charges in the assessable value of the cylinder supplied by the buyers, which is similar to in the present appeal. - No reason to interfere the orders of the Commissioner (Appeals). - Decided against Revenue.
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