https://www.taxtmi.com/caselaws?id=72497 Compressed oxygen gas cleared in customer-owned cylinders was held to exclude the cost of those cylinders from assessable value for central excise duty. The Tribunal applied the Bombay High Court's ruling that section 4(4)(d) and Notification No. 313/77-C.E. did not justify inclusion of the cylinder cost where no price was charged for the containers, and no contrary decision of another High Court or the Supreme Court was shown. On that basis, the differential duty demand was not sustainable and the assessee obtained consequential relief. en-us Mon, 21 Apr 1986 00:00:00 +0530 Thu, 19 May 2011 18:50:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72497 Compressed oxygen gas cleared in customer-owned cylinders was held to exclude the cost of those cylinders from assessable value for central excise duty. The Tribunal applied the Bombay High Court's ruling that section 4(4)(d) and Notification No. 313/77-C.E. did not justify inclusion of the cylinder cost where no price was charged for the containers, and no contrary decision of another High Court or the Supreme Court was shown. On that basis, the differential duty demand was not sustainable and the assessee obtained consequential relief. Case-Laws Central Excise Mon, 21 Apr 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72497