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    <title>2018 (2) TMI 899 - CESTAT, BANGALORE</title>
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    <description>Charges collected for providing vacuum insulated storage tanks and for testing or servicing cylinders are discussed as possible additional consideration includible in transaction value under Rule 6 of the Central Excise Valuation Rules, 2002. The Tribunal noted that the same issue is pending before the Supreme Court Larger Bench in Commissioner of Central Excise, Indore v. Grasim Industries Ltd., and therefore declined to decide the merits. The appeal was disposed of, with liberty to the Revenue to file a fresh appeal before the Tribunal after the Larger Bench delivers its final decision in the referred matter.</description>
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      <description>Charges collected for providing vacuum insulated storage tanks and for testing or servicing cylinders are discussed as possible additional consideration includible in transaction value under Rule 6 of the Central Excise Valuation Rules, 2002. The Tribunal noted that the same issue is pending before the Supreme Court Larger Bench in Commissioner of Central Excise, Indore v. Grasim Industries Ltd., and therefore declined to decide the merits. The appeal was disposed of, with liberty to the Revenue to file a fresh appeal before the Tribunal after the Larger Bench delivers its final decision in the referred matter.</description>
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