https://www.taxtmi.com/caselaws?id=117490 The tribunal disagreed with the Commissioner's classification under Section 4(1)(b) of the Central Excise Act, 1944, regarding the inclusion of transportation charges in the assessable value of Cylinders. The tribunal found that the goods were ready for delivery at the factory gate, aligning with Section 4(1)(a). As a result, the impugned order was set aside, and the appeal was allowed, granting consequential relief to the appellants. en-us Tue, 28 Feb 2006 00:00:00 +0530 Sat, 23 Jun 2012 10:34:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117490 The tribunal disagreed with the Commissioner's classification under Section 4(1)(b) of the Central Excise Act, 1944, regarding the inclusion of transportation charges in the assessable value of Cylinders. The tribunal found that the goods were ready for delivery at the factory gate, aligning with Section 4(1)(a). As a result, the impugned order was set aside, and the appeal was allowed, granting consequential relief to the appellants. Case-Laws Central Excise Tue, 28 Feb 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117490