1986 (4) TMI 226

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....ipathi, SDR for the Respondents. [Order per : K.L. Rekhi, Member (T)].  - The appellants cleared compressed oxygen gas. The gas was packed in cylinders belonging to the customers. The lower authorities have held that cost of the cylinder is includible in the assessable value of gas for the purposes of assessment of central excise duty and have confirmed the demand for differential centr....

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....84 (Appeal No. E.329/81-A) - Collector of Central Excise, Guntur v. M/s. Hindustan Polymers Ltd., Vishakhapatnam. He reiterated the Department's two main arguments, namely, that Section 4(4)(d) allowed for deduction of durable and returnable containers belonging to the manufacturer (and not to the customer) and that exemption Notification No. 313/77-C.E., dated 8-11-1977 did not cover gas cylinder....