https://www.taxtmi.com/caselaws?id=74209 The Tribunal ruled in favor of M/s. Indian Oxygen Ltd., stating that duty should be levied on goods based on ex-factory prices rather than ex-depot prices. They held that charges related to delivery and handling ex-factory should be included in the assessable value, while charges for cylinder rentals and interest on deposit receipts should not be included. The judgment emphasized that the assessable value should reflect the normal price at the place of manufacture, as established in previous cases like Usha Martin Industries and Indian Oil Corporation Ltd. The Assistant Collector was directed to reevaluate the assessable value accordingly. en-us Fri, 08 Jul 1988 00:00:00 +0530 Tue, 07 Jun 2011 14:41:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74209 The Tribunal ruled in favor of M/s. Indian Oxygen Ltd., stating that duty should be levied on goods based on ex-factory prices rather than ex-depot prices. They held that charges related to delivery and handling ex-factory should be included in the assessable value, while charges for cylinder rentals and interest on deposit receipts should not be included. The judgment emphasized that the assessable value should reflect the normal price at the place of manufacture, as established in previous cases like Usha Martin Industries and Indian Oil Corporation Ltd. The Assistant Collector was directed to reevaluate the assessable value accordingly. Case-Laws Central Excise Fri, 08 Jul 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74209