https://www.taxtmi.com/caselaws?id=4668 Buyer-owned cylinders used for clearance of liquid sulphur dioxide were held not to be includible in assessable value where the buyers were not shown to be related to the assessee and there was no allegation that the transaction price was influenced by extra-commercial consideration. Following the Tribunal's earlier view on sales of excisable goods in buyer-supplied containers, the amortised value of the cylinders could not be added to transaction value for duty purposes. The operative effect is that the assessable value remained confined to the declared transaction value of the goods. en-us Mon, 30 Jul 2007 00:00:00 +0530 Sat, 19 Jul 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=4668 Buyer-owned cylinders used for clearance of liquid sulphur dioxide were held not to be includible in assessable value where the buyers were not shown to be related to the assessee and there was no allegation that the transaction price was influenced by extra-commercial consideration. Following the Tribunal's earlier view on sales of excisable goods in buyer-supplied containers, the amortised value of the cylinders could not be added to transaction value for duty purposes. The operative effect is that the assessable value remained confined to the declared transaction value of the goods. Case-Laws Central Excise Mon, 30 Jul 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=4668