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2009 (8) TMI 598 - CESTAT, BANGALOREValuation- The appellants are the manufacturers of Calcium Hypo Chlorite, Ch Sulphonic Acid (CSA). Hydrochloric Acid (Hcl). Sulphuric Acid, Olium and Other allied chemicals falling under Chapter numbers 28 and 29 of the Central Excise Tariff Act 1985. They are clearing some of their products through tankers to their buyers. They are having specialized tankers essential for transport of their goods like. The Deputy Commissioner, has demanded duty on rental charges of tankers treating them as packing material. The duty so demanded was Rs. 1,10,781/- with interest under section 11A and also imposed penalty. The adjudicating authority confirmed the demand. Held that- the definition of the transaction value, it can be seen that the transaction value should include only an amount which is received directly or indirectly from the buyers of the appellant or if it is paid on behalf of the appellant. There is no evidence on record to show that the hire charges which are collected from the transporters are paid on behalf of the consignee or paid by the buyer to appellant. We find that the issue is now squarely covered by the decisions of CCE v. Indian Oxygen Ltd. Accordingly we find that the impugned order-in-appeal is unsustainable and the same is liable to be set aside and we do so. The impugned order is set aside and the appeal is allowed with consequential relief, if any
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