TMI Blog2007 (7) TMI 199X X X X Extracts X X X X X X X X Extracts X X X X ..... sessee & 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 - E/437/2007 - 940/2007 - Dated:- 30-7-2007 - S/Shri P.G. Chacko, Member (J) and P. Karthikeyan, Member (T) [Order per : P.G. Chacko Mamber (J)]- After examining the re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... /- on the appellants. 3. After hearing both sides and considering their submissions, we note that a similar question was considered by this Tribunal for a post-1.7.2000 period in the case of Grasim Industries vs. CCE, Indore - 2004 (164) ELT 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 w ..... X X X X Extracts X X X X X X X X Extracts X X X X
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