2009 (7) TMI 315

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..... ssessable value of the goods. - We find that in the assessee’s own case the Tribunal has held that the activity of filling of hydrogen gas in cylinders does not amount to manufacture. In the case of Ammonia Supply Company v. CCE, New Delhi it has been held by the Tribunal that filling of liquid ammonia from tankers into smaller cylinders does not amount to manufacture in terms of Chapter Note 10 t .....

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..... ls) holding that cylinder handling charges, rental charges, loading and unloading charges of cylinders containing liquid oxygen and liquid argon are not includible in the assessable value of the goods. 2. We have heard both sides. We find that in the assessee's own case reported in Final Order Nos. 116-117/99, dated 8-2-99, [1999 (107) E.L.T. 364 (T)] the Tribunal has held that the activity of f .....

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