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2017 (11) TMI 1378
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....echnical) Shri S. Muthuvenkataraman, Advocate for the Appellant Shri A. Cletus, Addl. Commissioner (AR) for the Respondent ORDER These three appeals are on identical issue regarding valuation of carbon-di-oxide manufactured and cleared by the appellants. The dispute mainly centers around the freight element to be added for the transportation of gases from the unit of the appellant. The....
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....lometer shown for the same destination has wide variation. Accordingly, the abatement sought was disallowed. 3. On the second issue regarding the tanker on the lorries to be treated as packing material, the lower authorities held that the tanker lorries used for transportation of gases should be considered as packing material and the value equivalent to the depreciation claimed shou....
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....e considered nothing but a bigger cylinder and accordingly the proportionate value has to be added for duty purposes. 5. Heard both sides and perused the appeal records. 6. On the first issue regarding the container permanently mounted on the lorry for transportation of gases to be considered as packing material, we are not convinced by the reasoning adopted by the lo....