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2018 (2) TMI 899

Valuation - includibility - service charges for testing their cylinders to check the level of vacuum and clean the cylinders for servicing, painting and changing the values etc - Department was of the view that the aforesaid charges collected is an additional consideration which needs to be included in the transaction value in terms of Rule 6 of the Central Excise Valuation Rules 2002 read with Se .....

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pondents are engaged in the manufacture of Industrial Gases and medical grade oxygen falling under Chapter 28 of the Central Excise Tariff Act 1985. They have entered into an agreement with their customers (Bottlers) for supply of gases in their tankers and unloaded the same into vacuum insulated storage tanks at the Bottlers premises. The vacuum insulated storage tanks are owned by the appellant .....

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e background we heard Shri Madhupsharan, DR for the Revenue and Shri B. Venugopal, learned advocate for the respondent. 3. After hearing both sides and perusal of records, it is seen that the identical issue has been referred by the Honble Supreme Court to its Larger Bench as reported in the case of Commissioner of Central Excise, Indore Vs. Grasim Industries Ltd. reported at 2016 (334) E.L.T. 38 .....

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