1988 (9) TMI 144

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....axena, S.D.R., for the 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....

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....s cylinders by customers cannot be included in the assessable value. 3. The department relied on the earlier Supreme Court Judgment in Bombay international Ltd. [1983 ELT 1896 (SC)]. But we find that this judgment did not deal with the question of packing supplied free by the customer. The Hon'ble Karnataka High judgment in Alembic Glass case supra, has already negatived the department's conten....