1988 (7) TMI 184

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....ocate, for the Respondent. [Order per : K.L. Rekhi, Member (T)]. -We have heard both sides. The respondents manufactured liquid Chlorine. They supplied it to their customers in Tonners and Cylinders made of steel. The department accepts that these are durable and returnable containers and that their cost is not includible in the assessable value of Chlorine as per Section 4(4)(d)(i) of the Cent....

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....on the cost of containers which are durable and returnable. There are no provisions to allow any further deductions for any expenditure on the cost of packing as claimed by the assessees which on verification was found to be the expenses for maintenance of the Cylinders/Tonners in which goods were supplied". The department is conscious that on the same issue an earlier appeal of the department in....