https://www.taxtmi.com/caselaws?id=72873 The Tribunal partially allowed the appeal, permitting deductions for delivery and collection charges and unloading charges from the sale price to determine the assessable value of industrial oxygen and acetylene gas. However, the Tribunal rejected the deduction for loading charges within the factory premises. The decision aligned with the exclusion of transportation charges from the assessable value, as established in relevant case law. en-us Wed, 15 Apr 1987 00:00:00 +0530 Wed, 25 May 2011 15:42:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72873 The Tribunal partially allowed the appeal, permitting deductions for delivery and collection charges and unloading charges from the sale price to determine the assessable value of industrial oxygen and acetylene gas. However, the Tribunal rejected the deduction for loading charges within the factory premises. The decision aligned with the exclusion of transportation charges from the assessable value, as established in relevant case law. Case-Laws Central Excise Wed, 15 Apr 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72873