TMI Blog2012 (9) TMI 855X X X X Extracts X X X X X X X X Extracts X X X X ..... ssessee, nor had the Revenue a case that the price was not the sole consideration for the sale. On these facts, no amount attributable to the value of the tonners was held to be includible in the assessable value of the excisable goods. We have not found any factual difference in the present case. The buyers were not alleged be affected by any extra-commercial consideration. Hence the value of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in this case is regarding non-inclusion of the value of the packaging material i.e. cylinders received from the purchaser of the appellants final product. We find that identical issue has been decided finally by the co-ordinate bench of the Tribunal in the case of TCP Limited Vs CCE Madurai 2008 (227) ELT 109 (Tri-Chennai), the ratio of which we respectfully produce below:- The appellants are ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Industries v. CCE, Indore - 2004 (164) E.L.T. 257 (Tri. Del.). In that case, the excisable commodity was liquid chlorine which was sold by the assessee in tonners supplied by buyers. The buyers were not related to the assessee, nor had the Revenue a case that the price was not the sole consideration for the sale. On these facts, no amount attributable to the value of the tonners was held to be in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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