https://www.taxtmi.com/caselaws?id=153486 Charges for hydraulic testing, repair and maintenance of cylinders were held not to form part of the assessable value of chlorine cleared through cylinders because the testing was permitted under the explosive licence, was also undertaken as a separate commercial service, and was separately taxed under the Finance Act, 1994. Rental charges collected for cylinders retained beyond the agreed free period were also excluded from assessable value because they related to post-sale retention and had no direct connection with the sale of the goods. The valuation dispute therefore failed on both counts and inclusion was rejected. en-us Wed, 02 Sep 2009 00:00:00 +0530 Mon, 12 Jun 2017 14:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153486 Charges for hydraulic testing, repair and maintenance of cylinders were held not to form part of the assessable value of chlorine cleared through cylinders because the testing was permitted under the explosive licence, was also undertaken as a separate commercial service, and was separately taxed under the Finance Act, 1994. Rental charges collected for cylinders retained beyond the agreed free period were also excluded from assessable value because they related to post-sale retention and had no direct connection with the sale of the goods. The valuation dispute therefore failed on both counts and inclusion was rejected. Case-Laws Central Excise Wed, 02 Sep 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153486