https://www.taxtmi.com/caselaws?id=73478 Factory-stage unloading, loading and supervision charges connected with filling and delivery of gas in customer-owned cylinders are includible in excise assessable value because those operations are necessary to complete delivery at the factory gate. By contrast, charges for testing, maintenance and repairs of customer-owned cylinders are excludible in principle, as the cost of a fit-for-use buyer-owned cylinder includes the expenditure needed to keep it suitable for filling. That exclusion is subject to verification that the amounts represent actual cost plus a reasonable profit element and are not a device to shift part of the gas price to cylinder cost. en-us Wed, 09 Dec 1987 00:00:00 +0530 Wed, 01 Jun 2011 12:45:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73478 Factory-stage unloading, loading and supervision charges connected with filling and delivery of gas in customer-owned cylinders are includible in excise assessable value because those operations are necessary to complete delivery at the factory gate. By contrast, charges for testing, maintenance and repairs of customer-owned cylinders are excludible in principle, as the cost of a fit-for-use buyer-owned cylinder includes the expenditure needed to keep it suitable for filling. That exclusion is subject to verification that the amounts represent actual cost plus a reasonable profit element and are not a device to shift part of the gas price to cylinder cost. Case-Laws Customs Wed, 09 Dec 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73478