1988 (9) TMI 144 - AT - Central Excise

Summary

The judgment by Appellate Tribunal CEGAT, New Delhi held that the cost of cylinders supplied by customers cannot be included in the assessable value of Hydrogen Gas for Central Excise duty assessment. The Tribunal relied on various judgments, including those of the Supreme Court and previous Tribunal decisions. The appeals were allowed in favor of the appellants based on the precedent set by these judgments.