Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2007 (7) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2007 (7) TMI 199 - AT - Central ExciseAssessee cleared the liquid Sulphur dioxide in cylinders supplied by buyers, on payment of duty on the basis of transaction value - department wanted the amortized value of cylinders to be included in the assessable value - buyers were not alleged to be related to the assessee & price charged by the latter was not alleged to be affected by any extra commercial consideration - so value of the cylinders owned by the buyers was not includible in the assessable value of liquid Sulphur dioxide
|