https://www.taxtmi.com/caselaws?id=88978 The Tribunal ruled in favor of the appellant, holding that service charges, loading and unloading charges, delivery and forwarding charges, and rent for cylinder retention should not be included in the assessable value of the goods. The judgment referenced relevant provisions of the Central Excise Act, previous court decisions, and statutory exclusions to support its findings. The decision set a precedent for similar cases, except for rental charges, which were deemed not includible in the assessable value. en-us Tue, 30 Dec 1997 00:00:00 +0530 Thu, 22 Sep 2011 16:23:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88978 The Tribunal ruled in favor of the appellant, holding that service charges, loading and unloading charges, delivery and forwarding charges, and rent for cylinder retention should not be included in the assessable value of the goods. The judgment referenced relevant provisions of the Central Excise Act, previous court decisions, and statutory exclusions to support its findings. The decision set a precedent for similar cases, except for rental charges, which were deemed not includible in the assessable value. Case-Laws Central Excise Tue, 30 Dec 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88978