2018 (10) TMI 2005

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....Appellant Shri S.N. Gohil, Superintendent (AR) for the Respondent Per : Ramesh Nair The issue involved is whether the value of empty gas cylinders, supplied free of cost by the customers for filling Sulphur Dioxide (NRG), is includable in the value of final product or not. 2. Heard both the sides. Shri Saurabh Dixit, ld. Counsel placed a decision passed in their own case by this Tribunal vi....

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....liquid Sulphur di-oxide in cylinders supplied by buyers, on payment of duty on the basis of transaction value. The department wanted the amortized value of cylinders to be included in the assessable value. Accordingly, a showcause notice was issued demanding differential duty of Rs. 9,495/- from the appellants for the above period and proposing penalty on them. Both the lower authorities upheld th....