2004 (3) TMI 489

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..... for the Respondent. [Order per : Justice K.K. Usha, President]. The issue raised in this appeal at the instance of the Revenue is whether hydraulic testing charges collected by the assessee from its customers has to be included in the assessable value of caustic soda, hydrochloric acid, hydrogen gas, liquid chlorine manufactured by the assessee. Commissioner (Appeals) took the view that .....

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..... cted from the customers are to be added to the assessable value. The adjudicating authority confirmed the demand of Rs. 1,79,0900 and imposed a penalty of equal amount. 3. Commissioner (Appeals) relying on the Board s Circular No. 7/89-C.E., dated 7-7-89 and the decision of the Supreme Court in Collector of Central Excise, Bombay-III v. M/s. Century Spinning Mfg. Co. - 1997 (94) E.L.T. 16 (S.C .....

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..... ee and supplied to the customers in tonners/cylinders. In Board s Circular 7/89-C.E., dated 7-7-89 it was clarified that in the case of durable and returnable containers their value is not required to be included in the assessable value. Therefore the question of including any maintenance and repair charges of such durable containers in the assessable value does not arise. The view taken by the Bo .....

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