2009 (7) TMI 315

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.... The Revenue is aggrieved by the order of the Commissioner of Central Excise (Appeals) holding that cylinder handling charges, rental charges, loading and unloading charges of cylinders containing liquid oxygen and liquid argon are not includible in the assessable value of the goods. 2. We have heard both sides. We find that in the assessee's own case reported in Final Order Nos. 116-117/99, date....