2004 (12) TMI 436

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..... per : C.N.B. Nair, Member (T)]. Revenue is mainly seeking to include the profit made in regard to cylinder repair and maintenance and loading and unloading charges. The contention of the respondent is that maintenance and unloading of cylinders are in no way connected with the manufacture of the gas and therefore the entire amount charged towards those activities are required to be excluded .....

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..... t loading charges were required to form part of assessable value. The demand is therefore sustainable to this extent. However, since the amount attributable to this is not indicated separately, it is ordered that the adjudicating authority shall determine the amount of duty on this count after hearing the appellant. The appellant shall pay the amount so determined. It is also made clear that the d .....

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