https://www.taxtmi.com/caselaws?id=351499 The Appellate Tribunal CESTAT Chennai ruled that the gas tanker mounted on a lorry cannot be considered packing material, and the valuation of gases transported in smaller cylinders should follow the department's proposal. The Tribunal found errors in treating the tanker lorries as packing material and directed verification of abatement eligibility for transportation charges. The third show cause notice invoking an extended period was deemed invalid, limiting it to the normal period. The appeals were partly allowed, except for the valuation of gases in smaller cylinders and the determination of freight based on actual or weighted average evidence. en-us Mon, 04 Sep 2017 00:00:00 +0530 Fri, 08 Mar 2019 13:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=351499 The Appellate Tribunal CESTAT Chennai ruled that the gas tanker mounted on a lorry cannot be considered packing material, and the valuation of gases transported in smaller cylinders should follow the department's proposal. The Tribunal found errors in treating the tanker lorries as packing material and directed verification of abatement eligibility for transportation charges. The third show cause notice invoking an extended period was deemed invalid, limiting it to the normal period. The appeals were partly allowed, except for the valuation of gases in smaller cylinders and the determination of freight based on actual or weighted average evidence. Case-Laws Central Excise Mon, 04 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=351499