1997 (5) TMI 207

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....ling under Chapter sub-heading 2201 cleared the goods during the period 1-4-1986 till September, 1987 availing the benefit of SSI exemption under Notification No. 175/86. It appears that price lists had been filed (according to the appellant on insistence of the Department) showing the price as Rs. 14 per crate for aerated waters, Rs. 8/- per crate for Bisleri Soda and Rs. 6.26 per crate for Plain Soda. Under the notification, duty concession was available at different slabs, namely, clearances of the value of Rs. 15 lacs, clearances of the value between Rs. 15 lacs and Rs. 50 lacs, clearances of the value from Rs. 50 lacs to Rs. 75 lacs and no concession was available for clearances of the value beyond Rs. 75 lacs. During the period in que....

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.... at 723 and 730 of 1988 (36) E.L.T. in the cases relating to Indian Oxygen Ltd. The dispute in these cases related to rental charges in connection with cylinders in which gas was being supplied. Supreme Court held that delivery charges for collection of empty cylinders cannot be included in the assessable value. In the decision reported at page 730, the Supreme Court held that rental charges for cylinders cannot be included in the assessable value. Though the assessee placed before the adjudicating authority both the decisions, the authority sought to look into only the decision reported at page 730 and distinguished the same on the ground that the tariff heading of aerated waters referred to bottles, while tariff heading of gas did not ref....