https://www.taxtmi.com/caselaws?id=246214 Optional hydraulic testing charges for customers' tonners are not includible in the transaction value of liquid chlorine where testing is a separate service performed at the customer's request under the Gas Cylinder Rules. Liquid chlorine remains independently marketable when supplied in the supplier's tonners, customers' tonners, or through pipelines. Only amounts having a nexus with the sale and contributing to the value of excisable goods form part of assessable value under Section 4 of the Central Excise Act, 1944. Charges relating solely to customers' containers, without connection to the sale or value of chlorine, remain outside assessable value. en-us Wed, 12 Feb 2014 00:00:00 +0530 Wed, 18 Sep 2024 12:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=246214 Optional hydraulic testing charges for customers' tonners are not includible in the transaction value of liquid chlorine where testing is a separate service performed at the customer's request under the Gas Cylinder Rules. Liquid chlorine remains independently marketable when supplied in the supplier's tonners, customers' tonners, or through pipelines. Only amounts having a nexus with the sale and contributing to the value of excisable goods form part of assessable value under Section 4 of the Central Excise Act, 1944. Charges relating solely to customers' containers, without connection to the sale or value of chlorine, remain outside assessable value. Case-Laws Central Excise Wed, 12 Feb 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=246214