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2018 (12) TMI 1954 - CESTAT NEW DELHIValuation - cylinder holding charges, collected by the appellants who are manufacturers of gas, after a free period of retention of seven days - to be added in the assessable value of the gases or not, after 1.7.2000 when the provision of Section 4 were amended? - HELD THAT:- The similar issue came up before the Tribunal in the case of BOC INDIA LIMITED VERSUS COMMISSIONER OF CENTRAL EXCISE, CHENNAI-I [2004 (1) TMI 246 - CESTAT, KOLKATA] wherein it was held that the said charges are not, in any way, related to or connected with the sale of the Gases. As such, the same cannot be said to be includible in the definition of the “transaction value‟, as is appearing in the provisions of Section 4(3)(d). Appeal allowed - decided in favor of appellant.
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