https://www.taxtmi.com/caselaws?id=81108 The Tribunal ruled in favor of the appellants in a case concerning the inclusion of cylinder costs in the assessable value of oxygen and dissolved acetylene gas. The appellants successfully argued that the cost of durable and returnable cylinders should not be part of the assessable value, citing legal precedents and relevant provisions. The Tribunal agreed, emphasizing that such costs cannot be included. Additionally, the limitation defense against a show cause notice demanding duty for a specific period was upheld, as the appellants demonstrated no suppression or misstatement, leading to relief for the appellants on both issues. en-us Fri, 30 Nov 1990 00:00:00 +0530 Wed, 22 Jun 2011 15:08:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81108 The Tribunal ruled in favor of the appellants in a case concerning the inclusion of cylinder costs in the assessable value of oxygen and dissolved acetylene gas. The appellants successfully argued that the cost of durable and returnable cylinders should not be part of the assessable value, citing legal precedents and relevant provisions. The Tribunal agreed, emphasizing that such costs cannot be included. Additionally, the limitation defense against a show cause notice demanding duty for a specific period was upheld, as the appellants demonstrated no suppression or misstatement, leading to relief for the appellants on both issues. Case-Laws Central Excise Fri, 30 Nov 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81108