1988 (9) TMI 144

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....Respondents. [Order per : K.L. Rekhi, Member (T)]. - The appellants manufactured Hydrogen Gas. They supplied the gas in cylinders which belonged to the customers. The common point of dispute in these two appeals is whether the cost of cylinder can be Included in the assessable value of the gas for the purpose of assessment of Central Excise duty. In the following judgments, which were relied on....