2005 (8) TMI 565

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....anath, SDR, for the Respondent. [Order per : T.K. Jayaraman, Member (T)]. -  This is an appeal filed against the Order-in-Appeal No. 180/2003, dated 13-6-2003 passed by the Commissioner of Customs & Central Excise (Appeals), Cochin. 2. The brief facts of the case are as follows : - The appellants are manufacturers of Oxygen Gas, an excisable commodity. Apart from the invoices....

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.... Commissioner (Appeals), the appellant has come before the Tribunal for relief. 2.  Shri Krishnan, Partner of the appellant's company appeared on behalf of the appellant and Shri R. N. Viswanath, learned SDR appeared on behalf of the Revenue. 3. Shri Krishnan submitted that the amounts collected for freight, service charges, etc. have absolutely no nexus with the manufacturing acti....

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....preme Court decision and held that Packing/rental charges of Rs. 150/- PMT for tonners paid by buyers of liquid chlorine when chlorine supplied in assessee's own tonners is not includible. It was held that once these transactions are treated as separate, it cannot be contended that rental paid by buyer is an amount which he is liable to pay by reason of or in connection with sale. (iii) Similar....

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....is absolutely no discussion as to why the lower authorities are including the charges related to different activities in the assessable value of the oxygen gas manufactured and sold by the appellants. The ratio of the Indian Oxygen Ltd. case (supra) decided by the Apex Court is clearly applicable to the present case. The definition of "transaction value" as per Section 4 is as follows : - "(d) ....