2004 (1) TMI 509

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....ant, for the Appellant. Shri S.M. Tata, SDR, for the Respondent. [Order per : Justice K.K. Usha, President]. - The issue raised in this appeal is whether the appellant is liable to include the cost of transport relating to return of the empty cylinders in the assessable value. We find that a similar issue had come up for consideration before the Bombay High Court in Rogers & Co. Pvt. Ltd. v. U....