https://www.taxtmi.com/caselaws?id=73913 Cost of customer-supplied gas cylinders used as packing was not includible in the assessable value of hydrogen gas for central excise duty. The Tribunal followed earlier rulings that packing supplied free by the customer does not form part of assessable value and relied on Supreme Court authority holding that rental charges for delayed retention of cylinders could not be added to value. Finding no contrary authority to displace that position, it concluded that the cylinders' cost was excluded from valuation and the appeals were allowed. en-us Thu, 22 Sep 1988 00:00:00 +0530 Sat, 04 Jun 2011 13:26:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73913 Cost of customer-supplied gas cylinders used as packing was not includible in the assessable value of hydrogen gas for central excise duty. The Tribunal followed earlier rulings that packing supplied free by the customer does not form part of assessable value and relied on Supreme Court authority holding that rental charges for delayed retention of cylinders could not be added to value. Finding no contrary authority to displace that position, it concluded that the cylinders' cost was excluded from valuation and the appeals were allowed. Case-Laws Central Excise Thu, 22 Sep 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73913