https://www.taxtmi.com/caselaws?id=167445 The Tribunal held that retention charges of gas cylinders, collected post-delivery for efficient cylinder return, were not part of the assessable value for central excise duty calculation. The charges were deemed unrelated to gas prices at delivery and were primarily for post-clearance activities. As they did not directly impact manufacturing costs or selling prices, they were excluded from the assessable value. The Tribunal upheld the decision of the Collector (Appeals) and dismissed the appeal by the Collector of Central Excise, Indore. en-us Wed, 10 Jul 1985 00:00:00 +0530 Sat, 20 Dec 2014 11:31:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167445 The Tribunal held that retention charges of gas cylinders, collected post-delivery for efficient cylinder return, were not part of the assessable value for central excise duty calculation. The charges were deemed unrelated to gas prices at delivery and were primarily for post-clearance activities. As they did not directly impact manufacturing costs or selling prices, they were excluded from the assessable value. The Tribunal upheld the decision of the Collector (Appeals) and dismissed the appeal by the Collector of Central Excise, Indore. Case-Laws Central Excise Wed, 10 Jul 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167445