https://www.taxtmi.com/caselaws?id=270905 The Tribunal held that cylinder hire charges, repair charges, and testing charges collected by M/s Inox Air Products are not includible in the assessable value for duty payment. The decision was based on precedents and the marketability of the gases supplied by the manufacturer. The appeal by the Revenue was dismissed, affirming the decision of the Commissioner (Appeals) and the Original Authority. en-us Tue, 24 Nov 2015 00:00:00 +0530 Wed, 20 Jan 2016 13:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=270905 The Tribunal held that cylinder hire charges, repair charges, and testing charges collected by M/s Inox Air Products are not includible in the assessable value for duty payment. The decision was based on precedents and the marketability of the gases supplied by the manufacturer. The appeal by the Revenue was dismissed, affirming the decision of the Commissioner (Appeals) and the Original Authority. Case-Laws Central Excise Tue, 24 Nov 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=270905