https://www.taxtmi.com/caselaws?id=75281 Charges recovered towards cylinder rental, repair, maintenance, testing and freight were treated as part of the assessable value of oxygen gas where the collections exceeded actual expenditure and were also levied on customers supplying their own cylinders. On those facts, the amounts were not accepted as mere reimbursable or equalised charges. The earlier exclusion of cylinder rental on different facts was distinguished, and the operative principle applied was that artificially inflated ancillary charges, when they constitute additional consideration for the sale of excisable goods, form part of assessable value for duty purposes. en-us Fri, 20 Mar 2009 00:00:00 +0530 Mon, 05 Apr 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=75281 Charges recovered towards cylinder rental, repair, maintenance, testing and freight were treated as part of the assessable value of oxygen gas where the collections exceeded actual expenditure and were also levied on customers supplying their own cylinders. On those facts, the amounts were not accepted as mere reimbursable or equalised charges. The earlier exclusion of cylinder rental on different facts was distinguished, and the operative principle applied was that artificially inflated ancillary charges, when they constitute additional consideration for the sale of excisable goods, form part of assessable value for duty purposes. Case-Laws Central Excise Fri, 20 Mar 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=75281